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2024 Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 1.1. Gasoline Tax
6-6-1.1-201. Rate and Burden of Tax

Universal Citation:
IN Code § 6-6-1.1-201 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Sec. 201. (a) A license tax is imposed on the use of all gasoline used in Indiana at the applicable rate specified in subsection (b), except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax.

(b) The license tax described in subsection (a) is imposed at the following applicable rate per gallon:

(1) Before July 1, 2017, eighteen cents ($0.18).

(2) For July 1, 2017, through June 30, 2018, the lesser of:

(A) the rate resulting from using the factors determined under IC 6-6-1.6-2; or

(B) twenty-eight cents ($0.28).

(3) Beginning July 1, 2018, and each July 1 through July 1, 2027, the department shall determine an applicable rate equal to the product of:

(A) the rate in effect on June 30; multiplied by

(B) the factor determined under IC 6-6-1.6-3.

The rate shall be rounded to the nearest cent ($0.01). After June 30, 2018, the new applicable rate may not exceed the rate in effect on June 30 plus one cent ($0.01). However, the new rate may not be less than the rate in effect on June 30. If the calculation of a new rate would produce a rate that is less than the rate in effect on June 30, the new rate shall be the rate in effect on June 30. The department shall publish the rate that will take effect on July 1 on the department's website not later than June 1.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9; P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss), SEC.132; P.L.218-2017, SEC.35; P.L.159-2021, SEC.30; P.L.201-2023, SEC.106.

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