Indiana § 6-6-13-12 - Excise tax collected held in trust; personal liability
Full text of Indiana Indiana Code § 6-6-13-12 — Excise tax collected held in trust; personal liability, with citation guidance and answers to common questions.
§ 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 and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.
As added by P.L.288-2013, SEC.67.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-6-13-12
What does Indiana Code § 6-6-13-12 cover?
Section 6-6-13-12 ("Excise tax collected held in trust; personal liability") 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 § 6-6-13-12?
A common citation format is "Indiana Code § 6-6-13-12" (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 § 6-6-13-12 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.