6-6-13-10. Method of Remittance
Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter. As added by P.L.288-2013, SEC.67.
6-6-13-11. Collection Allowance
Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes. As added by P.L.288-2013, SEC.67.
6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability
Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail […]
6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability
Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax. (b) A person who recklessly, knowingly, or intentionally […]
6-6-13-14. Listed Tax
Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1. As added by P.L.288-2013, SEC.67.
6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue
Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows: (1) Before July 1, 2017, in the state general fund. (2) After June 30, 2017, and before July 1, 2021, as follows: (A) Fifty percent (50%) in the state general fund. (B) […]
6-6-13-1. Applicability
Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013. As added by P.L.288-2013, SEC.67.
6-6-13-2. “Aviation Fuel”
Sec. 2. As used in this chapter, “aviation fuel” has the meaning set forth in IC 6-2.5-5-49. As added by P.L.288-2013, SEC.67.
6-6-13-3. “Department”
Sec. 3. As used in this chapter, “department” refers to the department of state revenue. As added by P.L.288-2013, SEC.67.
6-6-13-4. “Person”
Sec. 4. As used in this chapter, “person” means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. As added by P.L.288-2013, SEC.67.