Purchaser other than licensed distributor; same reports; payment
of tax
Sec. 504. Every person other than a licensed distributor who
purchases or otherwise acquires taxable gasoline and unknowingly
fails to pay the gasoline tax to either a licensed Indiana distributor or
Indiana dealer shall make the same reports and payment required of
distributors under this chapter. However, the person is not entitled to
any deductions or credits.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.25.
Last modified: May 28, 2006