Indiana Code - Taxation - Title 6, Section 6-6-2.5-60

Transporters; reporting requirements; failure to report; penalty;
waiver of report

Sec. 60. (a) Each person operating as a transporter in Indiana shall
file monthly reports with the department on forms prescribed and
furnished by the department concerning the amount of special fuel
transported in Indiana. The department may require the reporting of
any information it considers reasonably necessary to track the

movement of special fuel in Indiana.
(b) If a transporter fails to make the reports required by this
section, the person is subject to a civil penalty of one thousand
dollars ($1,000) for each violation, as reasonably determined by the
department.
(c) The reports required by this section are for information
purposes only and the commissioner may waive the filing of the
reports if the reports are unnecessary for the proper administration of
this chapter.

As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006