Sec. 3. (a) The department shall calculate an annual index factor to be used for the rate to take effect each July 1 beginning in 2018 through July 1, 2027. The department shall determine the index factor before June 1 of each year using the method described in subsection (b). (b) The annual gasoline tax index factor and special fuel index factor equals the following: STEP ONE: Divide the annual CPI-U for the year preceding the determination year by the annual CPI-U for the year immediately preceding that year. STEP TWO: Divide the annual IPI for the year preceding the determination year by the annual IPI for the year immediately preceding that year. STEP THREE: Add: (A) the STEP ONE result; and (B) the STEP TWO result. STEP FOUR: Divide the STEP THREE result by two (2). (c) If the CPI-U or IPI for a preceding year is revised, corrected, or updated after May 31 of that year, the department shall use the CPI-U or IPI as published for the preceding year prior to revision. IC 6-6-2 Chapter 2. Repealed IC 6-6-2.1 Chapter 2.1. Repealed IC 6-6-2.5 Chapter 2.5. Special Fuel Tax 6-6-2.5-1 "Alternative fuel" 6-6-2.5-1.5 "Biodiesel" 6-6-2.5-2 "Blender" 6-6-2.5-3 "Blending" 6-6-2.5-4 "Bulk end user" 6-6-2.5-5 "Bulk plant" 6-6-2.5-6 "Commissioner" 6-6-2.5-6.5 "Compressed natural gas product fuel station" 6-6-2.5-7 "Department" 6-6-2.5-8 "Destination state" 6-6-2.5-8.5 "Dyed fuel user" 6-6-2.5-9 "Export" 6-6-2.5-10 "Exporter" 6-6-2.5-11 Repealed 6-6-2.5-12 "Heating oil" 6-6-2.5-13 "Import" 6-6-2.5-13.1 "Import verification number" 6-6-2.5-14 "Invoiced gallons" 6-6-2.5-15 "Liquid" 6-6-2.5-16 "Motor vehicle" 6-6-2.5-16.1 "Permissive supplier" 6-6-2.5-16.5 "Natural gas product" 6-6-2.5-17 "Person" 6-6-2.5-18 "Public highway" 6-6-2.5-19 "Rack" 6-6-2.5-20 "Received" 6-6-2.5-21 "Retailer" 6-6-2.5-22 "Special fuel" 6-6-2.5-22.5 "Special fuel gallon" 6-6-2.5-23 "Supplier" 6-6-2.5-24 "Terminal" 6-6-2.5-25 "Terminal operator" 6-6-2.5-25.1 "Transfer in bulk into or within a terminal" 6-6-2.5-25.9 "Transporter" 6-6-2.5-26 "Transmix" 6-6-2.5-26.1 "Transport truck" 6-6-2.5-26.2 "Two party exchange" 6-6-2.5-26.5 "Truck stop" 6-6-2.5-27 "Wholesaler" 6-6-2.5-28 License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty 6-6-2.5-29 Inventory tax; exclusions; amount 6-6-2.5-30 Exemptions from special fuel tax; provision of export information; refunds 6-6-2.5-30.5 Exemption from special fuel tax; restricted personal, noncommercial use 6-6-2.5-31 Exempted special fuels; dye requirements and specifications; markers 6-6-2.5-32 Refunds; circumstances; claims; investigations 6-6-2.5-32.5 Refund of special fuel tax; qualification; claim for refund 6-6-2.5-32.7 Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance 6-6-2.5-33 Payment of interest on refund claim 6-6-2.5-34 Supplier deduction for gallons purchased; prohibition; customer refunds; application 6-6-2.5-35 Collection and remittance of special fuel tax 6-6-2.5-36 Remittance of tax; procedures; deadline 6-6-2.5-37 Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time 6-6-2.5-38 Duties and responsibilities of supplier in collection of tax; liability 6-6-2.5-39 Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax 6-6-2.5-40 Transportation of special fuel; requirements and procedures; violations 6-6-2.5-41 Licenses 6-6-2.5-42 Application for license; form and content; investigation 6-6-2.5-43 Repealed 6-6-2.5-44 Surety bond or cash deposit; filing by applicants 6-6-2.5-45 Disclosure of financial records; increase in bond or cash deposit 6-6-2.5-46 Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit 6-6-2.5-47 Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license 6-6-2.5-48 Release of surety from liability; written request; notice; cancellation 6-6-2.5-49 Denial of license; hearing; notice 6-6-2.5-50 Issuance of license 6-6-2.5-51 Validity of license 6-6-2.5-52 Transfer of license; prohibition 6-6-2.5-53 Display of license at place of business 6-6-2.5-54 Discontinuance of business; surrender of license 6-6-2.5-55 Notice of discontinuance, sale, or transfer of business; content; liability 6-6-2.5-56 Repealed 6-6-2.5-56.5 Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations 6-6-2.5-57 Terminal operators; reporting requirements; inventory records 6-6-2.5-58 Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties 6-6-2.5-59 Exporters; reporting requirements 6-6-2.5-60 Transporters; reporting requirements; failure to report; penalty; waiver of report 6-6-2.5-61 Composite and modified reports 6-6-2.5-62 Special fuel restrictions; violations; exemptions 6-6-2.5-63 Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties 6-6-2.5-64 Civil penalties; exemption 6-6-2.5-65 Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release 6-6-2.5-66 Listed tax 6-6-2.5-67 Use of tax revenues 6-6-2.5-68 Deposit of revenue 6-6-2.5-69 Class actions for refund of tax; prerequisites 6-6-2.5-70 Inspections 6-6-2.5-71 Sealing special fuel or kerosene pump; compliance; penalty 6-6-2.5-72 Reports; electronic filing
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