Indiana HB1382 allows counties to impose a gasoline tax, outlines collection and distribution procedures, and restricts concurrent taxes.

Indiana HB1382 introduces a county option gasoline tax, allowing county fiscal bodies to impose an excise tax on gasoline sales within their jurisdiction. The tax rate must be in increments of 0.25% and cannot exceed 2%. The tax applies to gasoline sold at metered pumps, excluding special fuel. Counties must establish a gasoline tax fund for collected revenues. Municipalities within a county can adopt ordinances to support the tax and receive a portion of the revenue.

Indiana HB1382 allows counties to impose a gasoline tax, outlines collection and distribution procedures, and restricts concurrent taxes.

Indiana HB1382 introduces a county option gasoline tax, allowing county fiscal bodies to impose an excise tax on gasoline sales within their jurisdiction. The tax rate must be in increments of 0.25% and cannot exceed 2%. The tax applies to gasoline sold at metered pumps, excluding special fuel. Counties must establish a gasoline tax fund for collected revenues. Municipalities within a county can adopt ordinances to support the tax and receive a portion of the revenue.