Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 10 - SPECIAL FUEL TAX
Rule 45 IAC 10-5 - Monthly Reports; Payment of Tax
Section 45 IAC 10-5-7 - Monthly payment by suppliers; collection allowances

45 Ind. Admin. Code 10-5-7

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Current through May 29, 2024
Section 45 IAC 10-5-7 - Monthly payment by suppliers; collection allowances

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5

Sec. 7.

In order to compensate a licensed special fuel supplier or permissive supplier for collecting, reporting, and remitting the special fuel tax, a licensed special fuel supplier or permissive supplier is entitled to deduct a collection allowance if the tax is timely remitted.

45 IAC 10-5-7

Department of State Revenue; Reg 6-6-2.1-504010; filed Jan 3, 1983, 2:29 pm: 6 IR 302; errata, 6 IR 1250; filed Apr 30, 1986, 3:34 pm: 9 IR 2184
Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA