45 Ind. Admin. Code 13-8.5-4

Current through December 12, 2024

Section 45 IAC 13-8.5-4 - Proportional fuel use

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4.5

Sec. 4.

The tax imposed by IC 6-6-4.1-4.5 does not apply to the portion of motor fuel used to operate the equipment in or on the motor vehicles identified in 45 IAC 13-4-7 and in the proportions provided for in that rule.

45 IAC 13-8.5-4

Department of State Revenue; Reg 6-6-4.1-4.5 (d)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA