Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest. IC 6-6 ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES Ch. 1. Repealed Ch. 1.1. Gasoline Tax Ch. 1.5. Repealed Ch. 1.6. Fuel Tax Index Factors Ch. 2. Repealed Ch. 2.1. Repealed Ch. 2.5. Special Fuel Tax Ch. 3. Repealed Ch. 4. Repealed Ch. 4.1. Motor Carrier Fuel Tax Ch. 5. Motor Vehicle Excise Tax Ch. 5.1. Excise Tax on Recreational Vehicles and Truck Campers Ch. 5.5. Commercial Vehicle Excise Tax Ch. 6. Commercial Vessel Tonnage Tax Ch. 6.5. Aircraft License Excise Tax Ch. 6.6. Repealed Ch. 7. Repealed Ch. 8. Repealed Ch. 9. Auto Rental Excise Tax Ch. 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax Ch. 9.7. Marion County Supplemental Auto Rental Excise Tax Ch. 10. Repealed Ch. 11. Boat Excise Tax Ch. 12. Road Tax Credit Ch. 13. Aviation Fuel Excise Tax Ch. 14. Alternative Fuel Decals Ch. 15. Heavy Equipment Rental Excise Tax Ch. 16. Vehicle Sharing Excise Tax IC 6-6-1 Chapter 1. Repealed IC 6-6-1.1 Chapter 1.1. Gasoline Tax 6-6-1.1-101 Short title 6-6-1.1-102 Application of definitions and rules of construction 6-6-1.1-103 Definitions 6-6-1.1-104 Rules of construction 6-6-1.1-105 Citation to prior law 6-6-1.1-201 Rate and burden of tax 6-6-1.1-201.5 Repealed 6-6-1.1-202 Time considered received; in-state gasoline; withdrawal from refinery or terminal 6-6-1.1-203 Time considered received; imported gasoline; storage 6-6-1.1-204 Time considered received; imported gasoline; use directly from transport 6-6-1.1-205 Time considered received; imported gasoline; transport by licensed distributor 6-6-1.1-206 Time considered received; in-state gasoline produced or blended 6-6-1.1-207 Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206 6-6-1.1-208 Imported gasoline; motor vehicle fuel supply tanks; exemption 6-6-1.1-209 Inventory tax; imposition; computation; listed tax 6-6-1.1-301 Exemptions 6-6-1.1-302 Application for exemption permit; persons eligible 6-6-1.1-303 Application for exemption permit; form; fee 6-6-1.1-304 Application for exemption permit; investigation 6-6-1.1-305 Exemption permit holders; issuance of certificate to distributors 6-6-1.1-401 License to distributor; requirement 6-6-1.1-402 License to distributor; application; contents 6-6-1.1-403 License to distributor; denial; grounds; hearing 6-6-1.1-404 License to distributor; foreign corporations 6-6-1.1-405 License to distributor; financial statement; fee 6-6-1.1-405.5 Investigations to enforce chapter 6-6-1.1-406 License to distributor; bond, letter of credit, or cash deposit 6-6-1.1-407 Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit 6-6-1.1-408 Amount of bond, letter of credit, or cash deposit insufficient; new requirements; cancellation of certificate 6-6-1.1-409 Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license 6-6-1.1-410 Financial statements; increased bond, letter of credit, or cash deposit amounts 6-6-1.1-411 Temporary license; investigation; conditions and requirements 6-6-1.1-412 Permanent license; minimum gallonage 6-6-1.1-413 No permanent license; insufficient gallonage 6-6-1.1-414 License nonassignable; new license required 6-6-1.1-415 Cancellation of distributor's license; grounds; notice; hearing 6-6-1.1-416 Cancellation of license on distributor's request; requisites 6-6-1.1-417 Cancellation of distributor's license for inactiveness; notice 6-6-1.1-418 Listing of licensed distributors; index of applications and bonds 6-6-1.1-501 Monthly reports to determine tax liability; itemized contents 6-6-1.1-502 Monthly payment of tax due; computation 6-6-1.1-503 Repealed 6-6-1.1-504 Purchaser other than licensed distributor; same reports; payment of tax 6-6-1.1-505 Repealed 6-6-1.1-506 Repealed 6-6-1.1-507 Repealed 6-6-1.1-508 Repealed 6-6-1.1-509 Repealed 6-6-1.1-510 Repealed 6-6-1.1-511 Repealed 6-6-1.1-512 Discontinuance, sale, or transfer of distributor's business; notice to administrator 6-6-1.1-513 Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable 6-6-1.1-514 Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest 6-6-1.1-515 Reports; electronic filing 6-6-1.1-601 Repealed 6-6-1.1-602 Repealed 6-6-1.1-603 Repealed 6-6-1.1-604 Repealed 6-6-1.1-605 Repealed 6-6-1.1-606 Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents 6-6-1.1-606.5 Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion 6-6-1.1-606.6 Penalties; improper delivery of gasoline 6-6-1.1-607 Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space 6-6-1.1-608 Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607 ; time limitations 6-6-1.1-701 Deduction for exempted gasoline 6-6-1.1-702 Sale or exchange agreement; deduction 6-6-1.1-703 Sale of tax exempt gasoline; deduction 6-6-1.1-704 Refund or deduction 6-6-1.1-705 Deduction for evaporation, shrinkage, losses, and tax related expenses 6-6-1.1-801 Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes 6-6-1.1-801.5 Tax receipts; transfer 6-6-1.1-802 Deposit of tax receipts 6-6-1.1-803 Refunds and costs; payment 6-6-1.1-804 Repealed 6-6-1.1-805 Motor fuel tax fund; transfer of residue balance to highway account 6-6-1.1-806 Repealed 6-6-1.1-901 Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted 6-6-1.1-902 Refund to local transit system; interest 6-6-1.1-902.5 Refund to rural transit system; interest 6-6-1.1-903 Refund for tax paid on gasoline purchased or used for designated purposes; interest 6-6-1.1-904 Repealed 6-6-1.1-904.1 Refund; required procedures 6-6-1.1-905 Repealed 6-6-1.1-906 Refunds or credits; rules and regulations 6-6-1.1-907 Refund or deduction; payment of tax in error; warrant; payment; requisites 6-6-1.1-908 Deduction in lieu of warrant for payment of refund 6-6-1.1-909 Gasoline tax refund account 6-6-1.1-910 Class action for refund of tax; prerequisites 6-6-1.1-1001 Repealed 6-6-1.1-1002 Repealed 6-6-1.1-1003 Repealed 6-6-1.1-1004 Repealed 6-6-1.1-1005 Repealed 6-6-1.1-1006 Repealed 6-6-1.1-1007 Repealed 6-6-1.1-1008 Sealing pumps; impoundment of vehicles or tanks; report of meter readings 6-6-1.1-1009 Cumulative remedies 6-6-1.1-1101 Repealed 6-6-1.1-1102 Repealed 6-6-1.1-1103 Requests of another state for information 6-6-1.1-1104 Repealed 6-6-1.1-1105 Repealed 6-6-1.1-1106 Repealed 6-6-1.1-1107 Repealed 6-6-1.1-1108 Repealed 6-6-1.1-1109 Repealed 6-6-1.1-1110 Gallonage totalizers; sealing; installation; evidence 6-6-1.1-1201 Repealed 6-6-1.1-1202 Identification markings on transportation equipment 6-6-1.1-1203 Separate statement of tax rate on sales or delivery slips, bills, or statements 6-6-1.1-1204 Political subdivisions; excise tax prohibited 6-6-1.1-1205 Criminal proceedings; precedence 6-6-1.1-1206 Suit against state to resolve tax dispute; jurisdiction; limitation 6-6-1.1-1301 Repealed 6-6-1.1-1302 Repealed 6-6-1.1-1303 Repealed 6-6-1.1-1304 Repealed 6-6-1.1-1305 Submission of false information on invoice to support refund or credit; forfeiture 6-6-1.1-1306 Fraudulent procurement of refund or credit; offense 6-6-1.1-1307 Submission of multiple invoices for refund; offense 6-6-1.1-1308 Failure to pay tax collected to administrator; offense 6-6-1.1-1309 Distributor; violations; offense 6-6-1.1-1310 Use of untaxed gasoline; offense 6-6-1.1-1311 Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted 6-6-1.1-1312 Reckless violations; offense 6-6-1.1-1313 Evasion of tax; offense 6-6-1.1-1314 Failure to keep books and records; penalty 6-6-1.1-1315 Failure to file reports; incomplete reports; civil penalty 6-6-1.1-1316 Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses
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