Monthly reports to determine tax liability; itemized contents
Sec. 501. To determine his tax liability under this chapter, each
distributor shall file a sworn report with the administrator by the
twentieth day of each calendar month. The administrator may require
the following information to be included in the report:
(1) An itemized statement of the number of invoiced gallons of
gasoline received by the distributor within Indiana during the
preceding calendar month, as determined under sections 202
through 207 of this chapter. The administrator may require that
the statement include the date, place, and quantity of each
receipt of gasoline, the point of origin, the method by which and
the name of the person from whom the gasoline was received,
and any other information which the administrator requires.
(2) An itemized statement showing the deductions provided by
sections 701 through 705 of this chapter, together with such
details to support each deduction as the administrator may
require.
(3) An itemized statement showing the gallons of gasoline sold
to a marine facility for which the distributor does not receive an
exemption certificate authorized by section 305 of this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.6; Acts 1980, P.L.51, SEC.23.
Last modified: May 28, 2006