Indiana Code Title 6. Taxation § 6-2.5-3.5-16

Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold.  The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter.  However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.