Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-7 - Exempt Gasoline
Section 45 IAC 12-7-3 - Sale of tax exempt gasoline; deduction

45 Ind. Admin. Code 12-7-3

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Current through December 4, 2024
Section 45 IAC 12-7-3 - Sale of tax exempt gasoline; deduction

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1

Sec. 3.

(a) A licensed distributor that sells gasoline to a person holding an exemption permit as prescribed in IC 6-6-1.1-302 and IC 6-6-1.1-303 may claim a deduction for the gasoline.
(b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.
(c) The deduction must be claimed on the report covering the month of sale.

45 IAC 12-7-3

Department of State Revenue; Reg 6-6-1.1-703 010; filed Sep 19, 1983, 2:23 pm: 6 IR 2325
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA