Terminal operators; reporting requirements; inventory records
Sec. 57. (a) Each person operating a terminal in Indiana shall file
monthly reports of operations within Indiana on forms prescribed by
the department. The department may require the reporting of any
information it considers reasonably necessary.
(b) For purposes of reporting and determining tax liability under
this chapter, every licensee shall maintain inventory records as
required by the department.
As added by P.L.277-1993(ss), SEC.44.
Last modified: May 28, 2006