Rate and burden of tax
Sec. 201. A license tax of eighteen cents ($0.18) per gallon is
imposed on the use of all gasoline used in Indiana, except as
otherwise provided by this chapter. The distributor shall initially pay
the tax on the billed gallonage of all gasoline the distributor receives
in this state, less any deductions authorized by this chapter. The
distributor shall then add the per gallon amount of tax to the selling
price of each gallon of gasoline sold in this state and collected from
the purchaser so that the ultimate consumer bears the burden of the
tax.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9;
P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss),
SEC.132.
Last modified: May 28, 2006