Suppliers, permissive suppliers, and licensed importers; reporting
requirements; violations
Sec. 56.5. (a) For the purpose of determining the amount of
special tax due, every supplier shall file with the department on
forms prescribed and furnished by the department, a verified
statement by the supplier. The department may require the reporting
of any information reasonably necessary to determine the amount of
special fuel tax due.
(b) The reports required by this section that contain information
for the preceding calendar month shall be filed before the twentieth
day of each month.
(c) Each supplier and permissive supplier shall separately report:
(1) all loads of special fuel received by the supplier or
permissive supplier for export to another state; and
(2) all loads of special fuel removed by the supplier or
permissive supplier out of an out-of-state terminal for delivery
to Indiana and sold tax free to persons for import into Indiana;
in accordance with the shipping papers issued by the terminal
operator. A person who knowingly violates this subsection commits
a Class D felony.
(d) Each licensed importer shall file monthly with the department
a verified sworn statement of operations within Indiana and any other
information with respect to the source and means of transportation
of special fuel as the department may require and on forms
prescribed and furnished by the department. A person who
knowingly violates this subsection commits a Class D felony.
As added by P.L.65-1997, SEC.2.
Last modified: May 28, 2006