Use or sale in Indiana of tax-exempt gasoline purchased for export;
offense; tax liability; export sales excepted
Sec. 1311. (a) Except as otherwise permitted by this chapter, a
person who purchases tax-exempt gasoline for export and uses or
sells any of the gasoline in Indiana with the intent to avoid payment
of the tax imposed by this chapter commits a Class A misdemeanor.
In addition, for purposes of this chapter, such a person is considered
the "distributor" with respect to all gasoline so purchased and to have
"received" the gasoline as defined in this chapter, and he is liable for
the full amount of the tax imposed by this chapter on the gasoline
and a penalty equal to fifty percent (50%) of that tax.
(b) Subsection (a) does not apply if the gasoline is sold in Indiana
for export, provided the person furnishes proof at the time and in the
manner prescribed by the administrator.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.56.
Last modified: May 28, 2006