Foreign distributor or distribution; reports and payments
Sec. 13. (a) If a purchase or shipment of gasoline is made to a
distributor (other than a qualified distributor) outside Indiana for
shipment into and subsequent sale or use by the distributor within
Indiana, the distributor shall make the prepayment required by
section 9 of this chapter directly to the department. The distributor
shall pay the tax and submit the report according to the schedule set
forth in section 10 of this chapter.
(b) If a purchase or shipment is made within Indiana for shipment
and subsequent sale outside Indiana, the purchase or shipment is
exempt from the prepayment requirements of section 9 of this
chapter.
As added by P.L.94-1987, SEC.10.
Last modified: May 28, 2006