The Indiana BR-1 Request for Bond Release form is used by companies and individuals who hold specific licenses or permits related to fuel tax in Indiana. This form is submitted to request the release of a bond held by the Indiana Department of Revenue. The bond release is subject to meeting certain conditions and criteria set by the department.
How to Complete Indiana BR-1
Section A: Taxpayer Information
Fill out the following details about the taxpayer or the business requesting the bond release:
- Legal Entity Name
Enter the full legal name of your business or organization. - DBA Name (if applicable)
If your business operates under a Doing Business As (DBA) name, include it here. - Physical Business Address
Provide the street address, city, state, ZIP code, and county of your business location. - Telephone Number
Enter the primary phone number for your business. - Fax Number
Optional: Provide the fax number if applicable. - Email Address
Provide an email address for correspondence. - Indiana Taxpayer Identification Number (TID)
Include your Indiana Taxpayer Identification Number. - Federal Employer Identification Number (FEIN)
Enter your Federal Employer Identification Number. - Correspondence Mailing Address
If different from your physical business address, enter the mailing address where the department can contact you.
Section B: Bond Information
In this section, provide details regarding the bond(s) you are requesting to be released:
- License/Permit Type Requested for Bond Release
Select the appropriate license/permit type for which you are requesting a bond release. The options include:- Special Fuel Terminal Operator
- Special Fuel Supplier
- Special Fuel Permissive Supplier
- Special Fuel Importer
- Special Fuel Exporter
- Special Fuel Transporter
- Special Fuel Eligible Purchaser
- Gasoline Distributor
- Oil Inspection Distributor
- Gasoline Use Tax
- Bond Effective Date
Provide the effective date of the bond for which the release is being requested. - Bond Amount
Enter the amount of the bond in question. - Name of Surety Company
Indicate the name of the surety company that issued the bond.
Bond Release Requirements
To be eligible for bond release, the following conditions must be met:
- Minimum License Period
The license/permit must have been active for at least five years for one of the following types:- Special Fuel Terminal Operator
- Special Fuel Supplier
- Special Fuel Permissive Supplier
- Special Fuel Importer
- Special Fuel Exporter
- Special Fuel Transporter
- Special Fuel Eligible Purchaser
- Gasoline Distributor
- Oil Inspection Distributor
- Gasoline Use Tax
- Timely Filing of Returns
The license/permit holder must have filed all required returns and reports for the past five years. - No Outstanding Liabilities
The license/permit holder must not have had any liabilities that have progressed beyond the AR-80, Proposed Assessment stage in the last five years.
How to Apply for a Bond Release
If your company meets the bond release requirements, complete the BR-1 Request for Bond Release form and submit it to the Indiana Department of Revenue.
Submission Instructions
- Mailing
Send the completed form to the following address:
Indiana Department of Revenue
Special Tax Division
P.O. Box 6080
Indianapolis, IN 46206-6080 - Fax
Alternatively, you may fax the completed form to:
Fax: 317-615-2691
How to Know If Your Bond Has Been Released
After submitting the request, you will receive a written determination from the department indicating whether your bond release request has been approved or denied.
What to Do If Your Request is Denied
If your bond release request is denied, you may resubmit your request at any time, provided you continue to meet the bond release criteria. During the evaluation process, your account history and bond amounts will be reviewed. If your request is denied, you might be required to increase your current bond, depending on your business volume.
- Phone: 317-615-2630
- Email: [email protected]