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.
6-6-12-5. Tax Credit Claim
Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier’s consumption of compressed natural gas in the previous state fiscal year. (b) After June 30, 2014, a carrier that consumes compressed […]
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 […]
6-6-12-6. Tax Credit Amount
Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier’s consumption of compressed natural gas in: (1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or (2) the previous calendar quarter for compressed natural […]
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 […]
6-6-12-7. Procedure for Claiming Credit
Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue. As added by P.L.277-2013, SEC.14.
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.
6-6-12-8. Refundable Credit
Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1. As added by P.L.277-2013, SEC.14.
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) […]