Registration and licensure of persons transporting gasoline in and
from Indiana; persons qualified to accept delivery of gasoline;
transporter emblems; language of invoices or manifests
Sec. 606.5. (a) Every person included within the terms of section
606(a) and 606(c) of this chapter shall register with the administrator
before engaging in those activities. The administrator shall issue a
transportation license to a person who registers with the
administrator under this section.
(b) Every person included within the terms of section 606(a) of
this chapter who transports gasoline in a vehicle on the highways in
Indiana for purposes other than use and consumption by that person
may not make a delivery of that gasoline to any person in Indiana
other than a licensed distributor except:
(1) when the tax imposed by this chapter on the receipt of the
transported gasoline was charged and collected by the parties;
and
(2) under the circumstances described in section 205 of this
chapter.
(c) Every person included within the terms of section 606(c) of
this chapter who transports gasoline in a vehicle upon the highways
of Indiana for purposes other than use and consumption by that
person may not, on the journey carrying that gasoline to points
outside Indiana, make delivery of that fuel to any person in Indiana.
(d) Every transporter of gasoline included within the terms of
section 606(a) and section 606(c) of this chapter who transports
gasoline upon the highways of Indiana for purposes other than use
and consumption by that person shall at the time of registration and
on an annual basis list with the administrator a description of all
vehicles, including the vehicles' license numbers, to be used on the
highways of Indiana in transporting gasoline from:
(1) points outside Indiana to points inside Indiana; and
(2) points inside Indiana to points outside Indiana.
(e) The description that subsection (d) requires shall contain the
information that is reasonably required by the administrator
including the carrying capacity of the vehicle. When the vehicle is a
tractor-trailer type, the trailer is the vehicle to be described. When
additional vehicles are placed in service or when a vehicle previously
listed is retired from service during the year, the administrator shall
be notified within ten (10) days of the change so that the listing of
the vehicles may be kept accurate.
(f) A distributor's or an Indiana transportation license is required
for a person or the person's agent acting in the person's behalf to
operate a vehicle for the purpose of delivering gasoline within the
boundaries of Indiana when the vehicle has a total tank capacity of
at least eight hundred fifty (850) gallons.
(g) The operator of a vehicle to which this section applies shall at
all times when engaged in the transporting of gasoline on the
highways have with the vehicle an invoice or manifest showing the
origin, quantity, nature, and destination of the gasoline that is being
transported.
As added by P.L.69-1991, SEC.8. Amended by P.L.129-2001,
SEC.10.
Last modified: May 28, 2006