45 Ind. Admin. Code 10-3-1

Current through December 12, 2024

Section 45 IAC 10-3-1 - Special fuel sold for export

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-30

Sec. 1.

For the purposes of the exemption for exported fuel found in IC 6-6-2.5-30(a)(1), fuel purchased and placed into the fuel supply tank of a motor vehicle in Indiana and consumed outside the state shall not be considered "exported".

45 IAC 10-3-1

Department of State Revenue; Reg 6-6-2.1-3011(010); filed Jan 3, 1983, 2:29 pm: 6 IR 296

Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA