Section 45 IAC 10-2-8 - Collection of special fuel tax on the sale of biodieselAuthority: IC 6-8.1-3-3
Affected: IC 6-6-2.5-20; IC 6-6-2.5-23
Sec. 8.
(a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production of biodiesel.(b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing plant.(c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant is considered a supplier.(d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-2.5.Department of State Revenue; 45 IAC 10-2-8; filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA