Section 45IAC10-10-1. Report of deliveries

   (a) Reports of all special fuel deliveries in Indiana shall be made to the administrator by:

(1) common, contract, or private carriers transporting special fuel in interstate or intrastate commerce;

(2) persons transporting special fuel in any manner from outside Indiana to a point in Indiana other than a refinery or terminal; and

(3) persons engaged in transporting special fuel in Indiana for others.

  (b) The reports of all deliveries of special fuel in Indiana shall be made under oath.

  (c) The reports of all deliveries of special fuel in Indiana shall be made monthly on forms prescribed by the administrator.

  (d) The reports of all deliveries of special fuel in Indiana shall disclose:

(1) the name and address of the person to whom deliveries of special fuel have actually been made; and

(2) the name and address of the originally named consignee, if special fuel has been delivered to a person other than the original consignee; and

(3) the point of origin, point of delivery, date of delivery, number and initials of each tank car, and number of gallons contained in each car, if the special fuel has been shipped by rail; and

(4) the name of the product and number of gallons contained in the boat, barge, or vessel, if the special fuel has been shipped by water; and

(5) the license plate number and number of gallons contained in each tank truck, if the special fuel has been shipped by motor truck; or

(6) the manner in which the special fuel has been delivered if the delivery was other than described in this section; and

(7) such additional information relating to special fuel shipments as the administrator may reasonably require.

(Department of State Revenue; Reg 6-6-2.1-604(010); filed Apr 30, 1986, 3:34 p.m.: 9 IR 2188; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)