Indiana § 16-44-2-18.5 - Special fuel inspection fee; collection; refunds
Full text of Indiana Indiana Code § 16-44-2-18.5 — Special fuel inspection fee; collection; refunds, with citation guidance and answers to common questions.
§ 16-44-2-18.5. Special fuel inspection fee; collection; refunds
Sec. 18.5. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22, except that the term does not include kerosene.
(b) Except as provided in subsection (c), fees for the inspection of special fuel shall be at the rate of fifty cents ($0.50) per barrel (fifty (50) gallons) on all special fuel sold or used in producing or generating power for propelling motor vehicles in Indiana less deductions provided in this section.
(c) A fee for the inspection of special fuel may not be charged with respect to special fuel that is exempt from the special fuel tax under IC 6-6-2.5-30.
(d) The fee imposed by this chapter on special fuel sold or used in producing or generating power for propelling motor vehicles in Indiana shall be collected and remitted to the state at the same time, by the same person, and in accordance with the same requirements for collection and remittance of the special fuels tax under IC 6-6-2.5-35.
(e) Fees collected under this section shall be deposited by the department in the petroleum storage tank excess liability trust fund established by IC 13-23-7-1.
(f) A person who receives a refund of special fuel tax under IC 6-6-2.5 is also entitled to a refund of fees paid under this section if:
(1) the fees were paid with respect to special fuel that was used for an exempt purpose described in IC 6-6-2.5-30; and
(2) the person submits to the department of state revenue a claim for a refund, in the form prescribed by the department of state revenue, that includes the following information:
(A) Any evidence requested by the department of state revenue concerning the person's:
(i) payment of the fee imposed by this section; and
(ii) receipt of a refund of special fuel taxes from the department of state revenue under IC 6-6-2.5.
(B) Any other information reasonably requested by the department of state revenue.
The department of state revenue may make any investigation it considers necessary before refunding fees to a person.
As added by P.L.214-2005, SEC.61. Amended by P.L.1-2006, SEC.307; P.L.176-2023, SEC.73.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 16-44-2-18.5
What does Indiana Code § 16-44-2-18.5 cover?
Section 16-44-2-18.5 ("Special fuel inspection fee; collection; refunds") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 16-44-2-18.5?
A common citation format is "Indiana Code § 16-44-2-18.5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 16-44-2-18.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.