Indiana Code - Taxation - Title 6, Section 6-6-2.5-65

Shipping documents; violations; impoundment, seizure, and sale of
vehicle; evidence; release

Sec. 65. (a) If a person is found operating a motor vehicle in
violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle
and its cargo is subject to impoundment, seizure, and subsequent
sale, in accordance with IC 6-8.1. The failure of the operator of a
motor vehicle to have on-board when loaded a terminal-issued bill of
lading with a destination state machine printed on its face or which
fails to meet the descriptive annotation requirements in section 40(b),
41(g)(2), 41(g)(3), or 62(e) of this chapter, whichever may apply,
shall be presumptive evidence of a violation sufficient to warrant
impoundment and seizure of the vehicle and its cargo.
(b) After a person:
(1) is found in violation of section 62(c) of this chapter; and
(2) pays the tax due to the state;
the department shall issue a release to the person. The release must
permit the dyed or marked special fuel, or both, that is the subject of
the violation to be consumed on Indiana public highways within a
grace period of twenty-four (24) hours after the time that the release
is issued. After the grace period expires, the person shall be
considered in violation of section 62(c) of this chapter if the person
or the person's agent operates or maintains the same motor vehicle on
an Indiana public highway with special fuel containing dye or a
marker, or both.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.

Last modified: May 28, 2006