Sec. 27. (a) If a person purchases gasoline that is subject to tax under this chapter and: (1) claims an exemption from tax under this article; or (2) otherwise causes the tax under this chapter to not be remitted to the department; the person purchasing the gasoline shall be liable for any unpaid tax that otherwise would be due under this chapter on the gasoline so purchased. For purposes of this section, gasoline for which tax was paid but subsequently refunded shall be considered gasoline for which tax was not remitted to the department. (b) Any tax due under this section shall be reported and remitted on forms and in the manner prescribed by the department. (c) Any tax due under this section: (1) shall be imposed at the rate for which the tax under this chapter otherwise would have been imposed; and (2) shall be due on the twentieth day of the month immediately following the month of the purchase of gasoline. IC 6-2.5-4 Chapter 4. Retail Transactions of Retail Merchant 6-2.5-4-1 Selling at retail 6-2.5-4-2 Repealed 6-2.5-4-3 Water softening and conditioning business 6-2.5-4-4 Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant 6-2.5-4-4.2 Repealed 6-2.5-4-4.5 Repealed 6-2.5-4-5 Power subsidiaries of public utilities 6-2.5-4-6 Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills 6-2.5-4-7 Repealed 6-2.5-4-8 Governmental entities; private or proprietary activities 6-2.5-4-9 Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption 6-2.5-4-10 Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion 6-2.5-4-11 Cable television service; satellite television or radio service 6-2.5-4-12 Auction sales; exceptions 6-2.5-4-13 Definition of retail merchant making retail transaction 6-2.5-4-14 Notice; proposed public vendors; identification of delinquent taxpayers 6-2.5-4-15 Bundled transactions 6-2.5-4-16 Repealed 6-2.5-4-16.2 Aircraft leasing or renting and flight instruction services 6-2.5-4-16.4 Specified digital products 6-2.5-4-16.7 Prewritten computer software 6-2.5-4-17 Computer software maintenance contracts 6-2.5-4-18 Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace
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