TITLE 45 DEPARTMENT OF STATE REVENUE

Amends 45 IAC 10-1-1 to delete superfluous language. Amends 45 IAC 10-1-3 to delete superfluous language. Amends 45 IAC 10-1-6 to clarify the definition of motor vehicle. Amends 45 IAC 10-1-7 to clarify the definition of person. Amends 45 IAC 10-1-9 to clarify the definition of special fuel. Amends 45 IAC 10-1-12 to delete superfluous language. Amends 45 IAC 10-1-18 to delete superfluous language. Adds 45 IAC 10-2-8 to clarify the collection of tax on the sale of biodiesel. Amends 45 IAC 10-3-1 to clarify the exemption for exported fuel. Amends 45 IAC 10-3-2 to clarify the treatment for special fuel sold or used by the U.S. government. Amends 45 IAC 10-3-3 to clarify the exemption for special fuel sold to or used by post exchanges and federal reservations. Amends 45 IAC 10-3-5 to clarify the exemption from special fuel tax for sales to a public transportation corporation. Amends 45 IAC 10-3-6 to clarify the meaning of service area. Amends 45 IAC 10-3-7 to clarify the exemption for special fuel sold to a common carrier. Amends 45 IAC 10-3-10 to clarify the presumption of taxability. Amends 45 IAC 10-3-11 to clarify the proportional exemptions for special fuel used in motor vehicles with common fuel reservoirs. Amends 45 IAC 10-4-7 to delete superfluous language. Amends 45 IAC 10-4-8 to delete superfluous language. Amends 45 IAC 10-4-10 to delete superfluous language. Amends 45 IAC 10-4-11 to delete superfluous language. Amends 45 IAC 10-4-12 to delete superfluous language. Amends 45 IAC 10-4-13 to delete superfluous language. Amends 45 IAC 10-4-14 to clarify the reasons for cancellation or denial of a license. Amends 45 IAC 10-4-16 to delete superfluous language. Amends 45 IAC 10-4-18 to delete superfluous language. Amends 45 IAC 10-4-19 to delete superfluous language. Amends 45 IAC 10-5-7 to delete superfluous language. Amends 45 IAC 10-5-19 to delete superfluous language. Amends 45 IAC 10-6-5 to delete superfluous language. Amends 45 IAC 10-7-2 to clarify the department's sealing of a pump. Amends 45 IAC 10-7-3 to replace dealer with seller. Amends 45 IAC 10-9-2 to delete superfluous language. Amends 45 IAC 10-9-3 to delete superfluous language. Amends 45 IAC 10-9-4 to clarify violations and offenses. Amends 45 IAC 10-9-6 to clarify the display of the tax rate. Amends 45 IAC 10-10-1 to delete superfluous language. Repeals 45 IAC 10-2-1, 45 IAC 10-3-8, 45 IAC 10-3-9, 45 IAC 10-4-9, 45 IAC 10-6-3, 45 IAC 10-6-4, 45 IAC 10-8, 45 IAC 10-9-1, 45 IAC 10-10-2, 45 IAC 10-10-3, and 45 IAC 10-10-4. Effective 30 days after filing with the Publisher.

SECTION 1. 45 IAC 10-1-1 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 1. The term "Administrator" shall mean means the administrative head of the Indiana department of state revenue or an authorized agent thereof.

SECTION 2. 45 IAC 10-1-3 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 3. For purposes of this chapter the term this article, "sale" shall mean means the transfer of title for compensation.

SECTION 3. 45 IAC 10-1-6 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-16; IC 9-18

Sec. 6. (a) A "Motor vehicle" is means a vehicle which that is propelled by an internal combustion engine or motor and is designed for highway use.

(b) Vehicles "designed for highway use" are those vehicles which are primarily adapted for and engaged in highway transportation. All vehicles plated for general highway transportation or capable of being plated pursuant to Indiana law are presumed to be primarily adapted for and engaged in highway transportation.

(c) Fire trucks, fire protection apparatus, and ambulances owned by a municipality or by a person, police vehicles, and street equipment, as well as other vehicles publicly or privately owned which are primarily adapted for, and engaged in highway transportation are motor vehicles.

(d) (c) The term "motor vehicle" shall does not be construed to include vehicles not required to be registered under IC 9-18, including the following vehicles when used entirely on private roadways:

(i) Certain classes of motor vehicles which have a common fuel reservoir for the purpose of locomotion along the highway and for operation of equipment with another commercial purpose, while motor vehicles for purposes of this chapter, may upon determination by the administrator be declared exempt in part from taxation under this Act.

(d) The term "motor vehicle" includes vehicles with a common fuel reservoir for both locomotion along the highway and the operation of equipment with another commercial purpose. For purposes of IC 6-6-2.5, "commercial purpose":

SECTION 4. 45 IAC 10-1-7 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-17

Sec. 7. (a) The term "Person" shall mean means any natural person, partnership, corporation, corporate subsidiary, joint venture, firm, association, a representative appointed by a court, or the state, or its political subdivision, or other legal entity. However, a corporate division shall not be considered a "person".

(b) For purposes of this chapter, a corporate subsidiary shall be considered a "person".

(c) For purposes of this chapter, a corporate division shall not be considered a person.

SECTION 5. 45 IAC 10-1-9 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-1.1-103; IC 6-6-2.5-22

Sec. 9. (a) "Special fuel" is means all combustible gases and liquids except gasoline (as defined in IC 6-6-1.1), IC 6-6-1.1-103), including biodiesel, blended biodiesel, and natural gas products, that are:

(b) For purposes of this chapter: IC 6-6-2.5, "special fuel" does not include:

(c) For purposes of this chapter, each 120 cubic feet of compressed natural gas (CNG) adjusted to a base temperature of 60 degrees Fahrenheit and a pressure of 14.73 pounds per square inch will be considered as one (1) gallon of special fuel.

SECTION 6. 45 IAC 10-1-12 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 12. The term "Use" shall mean the delivery or placing of special fuel into the fuel supply tank of a motor vehicle. "Use" shall not be construed to mean consumption of special fuel. has the meaning set forth in 45 IAC 12-1-17.

SECTION 7. 45 IAC 10-1-18 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 18. For purposes of these regulations the term this article, "metered pump" shall mean means a stationary pump which that is capable of metering the amount of special fuel dispensed from it.

SECTION 8. 45 IAC 10-2-8 IS ADDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-20; IC 6-6-2.5-23

Sec. 8. (a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production of biodiesel.

(b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing plant.

(c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant is considered a supplier.

(d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-2.5.

SECTION 9. 45 IAC 10-3-1 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30

Sec. 1. (a) Special fuel sold for export or exported from Indiana is a nontaxable transaction.

(b) Special For the purposes of the exemption for exported fuel found in IC 6-6-2.5-30(a)(1), fuel purchased and placed into the fuel supply tank of a motor vehicle in Indiana and consumed outside the state shall not be considered "exported". special fuel.

SECTION 10. 45 IAC 10-3-2 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30

Sec. 2. Special fuel sold to the United States or an agency or instrumentality thereof, or placed into the fuel supply tank of a governmental motor vehicle, is exempt from the special fuel tax.

SECTION 11. 45 IAC 10-3-3 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30

Sec. 3. Special fuel sold to a post exchange or other concessionaire located on a federal reservation within Indiana or placed into the fuel supply tank of a governmental motor vehicle is exempt from the special fuel tax.

SECTION 12. 45 IAC 10-3-5 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30; IC 36-9-4

Sec. 5. (a) Special fuel sold to or used by a public transportation corporation established under IC 36-9-4 is exempt from the special fuel tax so long as the special fuel is placed into the fuel supply tank of a motor vehicle operated by a public transportation corporation for the sole purpose of transporting persons for compensation within the Indiana territory of that corporation.

(b) A "public transportation corporation" is a municipally owned public transportation system that:

(A) (c) For purposes of this section, the "suburban territory of a municipality" consists of the areas within one (1) mile outside its corporate boundaries and one (1) additional mile for each fifty thousand (50,000) people in the municipality's population, or major fraction thereof. in the municipality.

(c) (d) To be afforded qualify for this exemption, qualifying carriers must embark, transport, and disembark passengers within the Indiana territory of the public transportation corporation. Special fuel sold and delivered into the fuel supply tank of a motor vehicle operated by a public transportation corporation for the purpose of transporting persons over indefinite routes, or over definite and designated routes of which any portion of the routes are outside the corporation's Indiana territory, is subject to tax.

SECTION 13. 45 IAC 10-3-6 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30

Sec. 6. (a) Special fuel sold to or used by a public transit department of a municipality is exempt from the special fuel tax provided that the special fuel is placed into the fuel supply tank of a motor vehicle operated by a public transit department for the sole purpose of transporting persons for compensation within a service area. no part of which

(b) The "service area" of a public transit department of a municipality is no more than five (5) miles outside the corporate limits of the municipality, and no part of which is outside Indiana.

(b) To be afforded (c) In order to qualify for this exemption, qualifying carriers must embark, transport, and disembark passengers within the service area of the municipality. Special fuel sold and delivered into the fuel supply tank of a motor vehicle operated by a public transit department for the purpose of transporting persons over routes of which any portion of the routes are more than five (5) miles outside the corporate limits of the municipality or outside Indiana, is subject to tax.

SECTION 14. 45 IAC 10-3-7 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-30

Sec. 7. (a) Special fuel sold to or used by a common carrier is exempt from the special fuel tax, provided that the special fuel is placed into the fuel supply tank of a common carrier for the sole purpose of transporting passengers within a service area which that is not larger than one (1) county and counties contiguous to that county, all of which are located in Indiana.

(b) For purposes of this section, the term "common carrier" shall mean means any person that holds itself out to the general public to engage in the transportation by motor vehicle of passengers for compensation, whether over regular or irregular routes.

(c) For purposes of this section, the term "common carrier" However, it shall not be construed to mean motor vehicles that are operated by public transportation corporations or public transit departments.

(d) To be afforded (c) In order to qualify for this exemption, common carriers must embark, transport, and disembark passengers within the service area of the common carrier. Special fuel sold and delivered into the fuel supply tank of a motor vehicle operated by a common carrier for the purpose of transporting persons over routes that are outside the service area of the common carrier is subject to tax.

SECTION 15. 45 IAC 10-3-10 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-28; IC 6-6-2.5-30; IC 6-6-2.5-30.5

Sec. 10. (a) As a general rule, It is a rebuttable presumption that all undyed or unmarked special fuel, acquired by a nonlicensed person or both, received in Indiana is presumed to be acquired for the operation of a motor vehicle.

(b) Every licensed and nonlicensed person who has a special fuel storage facility and acquires purchases special fuel and claims an exempt use for that fuel must keep adequate books and records so that the administrator may determine the amount of the person's special fuel tax liability and exempt use.

(c) A licensed special fuel dealer supplier is not required to produce further evidence of exemption or nontaxability if the purchaser provides an exemption certificate which that certifies, in a form prescribed by the administrator, that the acquisition of special fuel is exempt from the tax.

(d) A person must retain the books and records for a period of at least three (3) years after the date the final payment of the particular tax liability was due, unless after an audit, the administrator consents to earlier destruction following an audit. In addition, if the limitation on assessments is extended beyond three (3) years for a particular tax liability, the person must retain the books and records until the assessment period is over. A person must allow inspection of the books, records, and returns by the administrator or authorized agents at all reasonable times.

SECTION 16. 45 IAC 10-3-11 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-4.1; IC 6-6-2.5-30

Sec. 11. (a) A special fuel taxpayer is entitled to a proportional use exemption for tax paid on the use of special fuel for a commercial purpose when:

(b) For purposes of subsection (a), proportional use exemptions shall be presumed to be as follows in the following amounts for special fuel placed into the common fuel supply tank of the following vehicles and consumed on Indiana highways:

(c) Notwithstanding the provisions of subsection (b), (1-33) special fuel taxpayers operating listed motor vehicles which consume greater portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway than provided in subsection (b) (1-33) are eligible for the administrator may grant a greater exemption to be determined by the administrator a taxpayer whose motor vehicles consume greater portions of fuel from a common fuel reservoir for a commercial purpose after:

(d) The exemptions in this section are not afforded to the following:

(e) (d) Notwithstanding the provisions of subsection (b), (1-33) special fuel taxpayers operating motor vehicles not listed in subsection (b) (1-33) which consume portions of fuel from a common fuel reservoir for a commercial purpose other than locomotion on a public highway are eligible for the administrator may grant a proportional use exemption to be determined by the administrator a taxpayer whose vehicle is not listed in subsection (b) after:

(f) The exemptions in this section are afforded only to licensed special fuel dealers and licensed special fuel users. However, any person may obtain a refund of special fuel tax for a proportion of the special fuel purchased and placed directly into the fuel supply tank of a motor vehicle from a metered pump at a retail outlet.

(e) A vehicle mentioned in subsection (b), or that meets the requirements of subsection (c) or (d), may apply for a refund under this section as long as it meets one (1) of the following conditions:

SECTION 17. 45 IAC 10-4-7 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-46

Sec. 7. (a) If a licensed special fuel dealer's or licensed special fuel user's licensee's bond on file becomes cancelled canceled or otherwise invalid, the licensee must furnish the administrator with a bond satisfying the requirements provided by this chapter. article.

(b) The bond so furnished by the licensee shall must be dated so that no lapse in time occurs between the effective date of the new bond and the date on which the previous bond became cancelled canceled or otherwise invalid.

(c) If the licensed special fuel dealer or licensed special fuel user licensee fails to furnish such a bond within the time period prescribed by the administrator, the licensee shall be subject to immediate license cancellation.

SECTION 18. 45 IAC 10-4-8 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-45; IC 6-6-2.5-46

Sec. 8. (a) Periodically, the administrator may review a licensed special fuel user's or licensed special fuel dealer's licensee's account to determine whether the licensee's bond on file is in an amount large enough to adequately cover the licensee's tax liability.

(b) If the administrator determines that the licensee's financial condition warrants the bond on file to be in a larger amount, the administrator may require the licensee to furnish such bond provided that such bond satisfies the requirements of section 408 of this chapter. section 7 of this rule.

(c) If the licensee fails to provide such a bond within the time period prescribed by the administrator, the licensee may be subject to license cancellation in the same manner as prescribed by section 415 of this chapter. section 14 of this rule.

(d) The administrator may require an audited financial statement.

SECTION 19. 45 IAC 10-4-10 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-42

Sec. 10. (a) Prior to and subsequent to after the administrator's issuing of administrator issues a license, or approval of Special Fuel Tax Collection Agreement, the administrator may shall make any investigation considered necessary for the enforcement of this Act. IC 6-6-2.5.

(b) The administrator may contact a supplier of special fuel to determine a person's tax liability.

SECTION 20. 45 IAC 10-4-11 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-50; IC 6-6-2.5-52

Sec. 11. Upon determining that the licensing requirements have been met, the administrator department may issue the applicant a license to remain effective unless cancelled canceled under this chapter. IC 6-6-2.5.

SECTION 21. 45 IAC 10-4-12 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-52

Sec. 12. A license issued under this chapter IC 6-6-2.5 is not assignable and and is valid only for the person in whose name it is issued.

SECTION 22. 45 IAC 10-4-13 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-53

Sec. 13. A license or a reasonable facsimile copy thereof issued to the licensee by the administrator department shall be prominently displayed by a licensed special fuel dealer at each place in Indiana where the licensee is engaged in business.

SECTION 23. 45 IAC 10-4-14 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-1.1-406; IC 6-6-2.5; IC 6-8.1-3-12; IC 6-8.1-5-4

Sec. 14. Except as otherwise provided, the administrator may, after a hearing, cancel or deny a license issued to a special fuel user or special fuel dealer if either: the licensee does any of the following:

SECTION 24. 45 IAC 10-4-16 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-48

Sec. 16. (a) Upon written request to the administrator by the licensee, the administrator may cancel a license effective sixty (60) days from the date of receipt of the written request.

(b) The administrator may, Prior to or subsequent to cancelling after canceling a license, the administrator may make any necessary investigation to determine the amount of tax, penalty, and interest which has not been paid by the licensee to the administrator.

(c) A person whose license has been cancelled canceled must retain books and records for a period of at least three (3) years plus the current year after the effective date of cancellation. A person must allow inspection of the books, records, and returns by the administrator or its authorized agents at all reasonable times during this period.

SECTION 25. 45 IAC 10-4-18 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-49

Sec. 18. (a) For purposes of IC 6-6-2.1-415, IC 6-6-2.5-49, the licensee shall be given at least fifteen five (5) days notice of the hearing and proposed cancellation by: or denial:

(b) The licensee may appear at the time and place given in the notice to show cause why his the license should not be cancelled. canceled.

SECTION 26. 45 IAC 10-4-19 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-48

Sec. 19. (a) The surety of a licensed special fuel user or a licensed special fuel dealer licensee may cancel a bond issued to a licensed special fuel user or a licensed special fuel dealer licensee upon notifying the administrator.

(b) The cancellation shall be effective sixty (60) days after written notice is received by the administrator.

(c) The release does not affect any liability accruing before expiration of the sixty (60) day period.

SECTION 27. 45 IAC 10-5-7 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 7. (a) Upon filing each monthly report, a licensed special fuel dealer is required to remit to the administrator an amount equal to the special fuel tax liability accrued during the preceding calendar month.

(b) In order to compensate a licensed special fuel dealer supplier or permissive supplier for collecting, reporting, and remitting the special fuel tax, a licensed special fuel dealer supplier or permissive supplier is entitled to deduct if the tax is timely remitted, a collection allowance if the tax is timely remitted.

(c) The collection allowance equals one and six-tenths percent (1.6%) of the licensed special fuel dealer's special fuel tax liability accrued during the preceding calendar month for:

(d) A licensed special fuel dealer is not entitled to the one and six-tenths percent (1.6%) collection allowance for placing special fuel into motor vehicles owned by the licensed special fuel dealer, and therefore the licensed special fuel dealer must remit one hundred percent (100%) of the special fuel tax imposed upon placing special fuel into such motor vehicles.

SECTION 28. 45 IAC 10-5-19 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-54; IC 6-6-2.5-55

Sec. 19. (a) If a licensee ceases to do business in Indiana, the licensee must give written notice to the administrator at least fifteen (15) days before discontinuance.

(b) Any tax, penalty, and interest which that was accrued under this chapter IC 6-6-2.5 is due and payable at the time of discontinuance.

(c) A licensee who fails to notify the administrator as provided by this chapter is presumed to be operating in the business for which the license was issued, and therefore is subject to the reporting and remitting requirements of this chapter. IC 6-6-2.5.

(d) Upon discontinuance of the business, the licensee shall immediately surrender his the license certificate to the administrator and destroy all identification issued by the department under IC 6-6-2.1-414. IC 6-6-2.5-55.

SECTION 29. 45 IAC 10-6-5 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-32

Sec. 5. An authorized unlicensed user or authorized unlicensed dealer A person is entitled to a refund without interest for the amount of any special fuel tax, which:

SECTION 30. 45 IAC 10-7-2 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-71

Sec. 2. (a) The administrator department may seal a special fuel or kerosene tank or pump, or impound any vehicle or tank that does not have a sealable pump, if:

(b) Upon the administrator's department's sealing of a special fuel tank, a person is prohibited from withdrawing special fuel from the sealed tank. Furthermore, a person is prohibited from subsequently purchasing special fuel for bulk storage without the written consent of the administrator. department.

(c) The pumps may be sealed until all reports are filed, and the fees, interest, tax, and penalties imposed by this chapter IC 6-6-2.5 are paid.

(d) Seals may only be removed by an authorized employee of the motor fuel special fuel tax division or by a person receiving written approval from the administrator. department.

SECTION 31. 45 IAC 10-7-3 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-71

Sec. 3. (a) Special fuel dealers sellers shall allow the administrator to seal gallonage totalizers of metered pumps operated by or on behalf of the person selling special fuel dealer. or kerosene.

(b) If the administrator department determines that a metered pump operated by or on behalf of a special fuel dealer seller is without an effectively sealable gallonage totalizer, the special fuel dealer seller shall, at the administrator's department's request:

(c) A special fuel dealer's seller's failure to comply with the administrator's department's request made under IC 6-6-2.1-1011 IC 6-6-2.5-71 shall be considered evidence that the revenue of the special fuel dealer seller is in jeopardy, upon which the administrator department may seal the pumps of the special fuel dealer seller pursuant to IC 6-6-2.1-1007. IC 6-6-2.5-71.

(d) No person shall replace or change the totalizer on a metered special fuel pump without an authorized employee of the motor fuel tax division department present, except:

SECTION 32. 45 IAC 10-9-2 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-71

Sec. 2. A person not authorized by IC 6-6-2.1 IC 6-6-2.5 who knowingly:

SECTION 33. 45 IAC 10-9-3 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 3. (a) A person commits a Class B misdemeanor if a person:

(b) A person who commits one (1) of the aforementioned offenses with the intent to evade the tax imposed by this chapter IC 6-6-2.5 or to defraud this state commits a Class D Level 6 felony.

(c) Each day during which a person acts as a special fuel user, a special fuel dealer, or a fuel oil distributor licensee without a license constitutes a separate offense.

SECTION 34. 45 IAC 10-9-4 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5

Sec. 4. (a) Except as provided in section 1208 of this chapter A person who recklessly violates a provision of this chapter IC 6-6-2.5 for which no specific penalty is provided commits a Class C infraction.

(b) A person who commits such offenses with the intent to evade the tax imposed by this chapter IC 6-6-2.5 and to defraud the state commits a Class D Level 6 felony.

SECTION 35. 45 IAC 10-9-6 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-35

Sec. 6. A Special fuel dealer suppliers, permissive suppliers, and all persons selling special fuel shall state the rate of tax separately from the price of the special fuel on all sales or delivery slips, bills, invoices, and statements that indicate the price of special fuel except when the special fuel is sold through a metered pump.

SECTION 36. 45 IAC 10-10-1 IS AMENDED TO READ AS FOLLOWS:

Affected: IC 6-6-2.5-60

Sec. 1. (a) Reports of all special fuel deliveries in Indiana shall be made under oath, to the administrator by:

(b) The reports of all deliveries of special fuel in Indiana shall be made under oath.

(c) The reports of all deliveries of special fuel in Indiana shall be made monthly on forms prescribed by the adminstrator. administrator.

(d) The reports of all deliveries of special fuel in Indiana shall disclose:

SECTION 37. THE FOLLOWING ARE REPEALED: 45 IAC 10-2-1; 45 IAC 10-3-8; 45 IAC 10-3-9; 45 IAC 10-4-9; 45 IAC 10-6-3; 45 IAC 10-6-4; 45 IAC 10-8; 45 IAC 10-9-1; 45 IAC 10-10-2; 45 IAC 10-10-3; 45 IAC 10-10-4.

DIN: 20160113-IR-045140518FRA

Composed: Apr 29,2024 6:51:32AM EDT

A PDF version of this document.