Indiana Code - Taxation - Title 6, Section 6-6-1.1-606.6

Penalties; improper delivery of gasoline

Sec. 606.6. (a) Except as provided in subsection (c), every person
included within the terms of section 606(a) of this chapter who
transports gasoline in a vehicle on the highways of Indiana in a
vehicle having a total tank capacity of less than eight hundred fifty
(850) gallons is liable to the state for a penalty equal to the rate

provided in section 201 of this chapter on all gasoline transported
into Indiana and delivered to any person other than a licensed
distributor.
(b) Except as provided in subsection (c), every person included
within the terms of section 606(c) of this chapter who transports
gasoline in a vehicle on the highways of Indiana is liable to the state
for a penalty equal to the rate provided in section 201 of this chapter
on all gasoline:
(1) received by the person for transportation to a point outside
Indiana;
(2) not in fact transported to a point outside Indiana; and
(3) in fact delivered to a person other than a licensed distributor
inside Indiana.
(c) The following are excluded when computing any liability
under this section:
(1) All deliveries of gasoline when the tax imposed by law was
charged or collected by the parties under the circumstances
described in this section.
(2) Deliveries of gasoline used in computing the tax under
section 301 of this chapter.

As added by P.L.69-1991, SEC.9.

Last modified: May 28, 2006