Licenses
Sec. 41. (a) Each supplier engaged in business in Indiana as a
supplier shall first obtain a supplier's license. The fee for a supplier's
license shall be five hundred dollars ($500).
(b) Any person who desires to collect the tax imposed by this
chapter as a supplier and who meets the definition of a permissive
supplier may obtain a permissive supplier's license. Application for
or possession of a permissive supplier's license shall not in itself
subject the applicant or licensee to the jurisdiction of Indiana for any
other purpose than administration and enforcement of this chapter.
The fee for a permissive supplier's license is fifty dollars ($50).
(c) Each terminal operator other than a supplier licensed under
subsection (a) engaged in business in Indiana as a terminal operator
shall first obtain a terminal operator's license for each terminal site.
The fee for a terminal operator's license is three hundred dollars
($300).
(d) Each exporter engaged in business in Indiana as an exporter
shall first obtain an exporter's license. However, in order to obtain a
license to export special fuel from Indiana to another specified state,
a person shall be licensed either to collect and remit special fuel
taxes or be licensed to deal in tax free special fuel in that other
specified state of destination. The fee for an exporter's license is two
hundred dollars ($200).
(e) Each person who is not licensed as a supplier shall obtain a
transporter's license before transporting special fuel by whatever
manner from a point outside Indiana to a point inside Indiana, or
from a point inside Indiana to a point outside Indiana, regardless of
whether the person is engaged for hire in interstate commerce or for
hire in intrastate commerce. The registration fee for a transporter's
license is fifty dollars ($50).
(f) Each person who wishes to cause special fuel to be delivered
into Indiana on the person's own behalf, for the person's own
account, or for resale to an Indiana purchaser, from another state in
a fuel transport vehicle having a capacity of more than five thousand
four hundred (5,400) gallons, or in a pipeline or barge shipment into
storage facilities other than a qualified terminal, shall first make an
application for and obtain an importer's license. The fee for an
importer's license is two hundred dollars ($200). This subsection
does not apply to a person who imports special fuel that is exempt
because the special fuel has been dyed or marked, or both, in
accordance with section 31 of this chapter. This subsection does not
apply to a person who imports nonexempt special fuels meeting the
following conditions:
(1) The special fuel is subject to one (1) or more tax
precollection agreements with suppliers as provided in section
35 of this chapter.
(2) The special fuel tax precollection by the supplier is
expressly evidenced on the terminal-issued shipping paper as
specifically provided in section 62(e)(2) of this chapter.
(g) A person desiring to import special fuel to an Indiana
destination who does not enter into an agreement to prepay Indiana
special fuel tax to a supplier or permissive supplier under section 35
of this chapter on the imports must do the following:
(1) Obtain a valid license under subsection (f).
(2) Obtain an import verification number from the department
not earlier than twenty-four (24) hours before entering the state
with each import, if importing in a vehicle with a capacity of
more than five thousand four hundred (5,400) gallons.
(3) Display a proper import verification number on the shipping
document, if importing in a vehicle with a capacity of more than
five thousand four hundred (5,400) gallons.
(h) The department may require a person that wants to blend
special fuel to first obtain a license from the department. The
department may establish reasonable requirements for the proper
enforcement of this subsection, including the following:
(1) Guidelines under which a person may be required to obtain
a license.
(2) A requirement that a licensee file reports in the form and
manner required by the department.
(3) A requirement that a licensee meet the bonding
requirements specified by the department.
(i) The department may require a person that:
(1) is subject to the special fuel tax under this chapter;
(2) qualifies for a federal diesel fuel tax exemption under
Section 4082 of the Internal Revenue Code; and
(3) is purchasing red dyed low sulfur diesel fuel;
to register with the department as a dyed fuel user. The department
may establish reasonable requirements for the proper enforcement of
this subsection, including guidelines under which a person may be
required to register and the form and manner of reports a registrant
is required to file.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.30; P.L.85-1995, SEC.25; P.L.61-1996, SEC.3.
Last modified: May 28, 2006