45 Ind. Admin. Code 12-1-17

Current through December 4, 2024

Section 45 IAC 12-1-17 - "Use" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103; IC 6-6-1.1-201

Sec. 17.

(a) For purposes of IC 6-6-1.1, "use" means:

(1) the exercise of rights or powers over gasoline in this state incident to the ownership of that gasoline by each person to whom rights or powers exist;

(2) the keeping or retention of gasoline in this state for any purpose by each person to whom rights or powers exist; or

(3) the consumption, depletion, or other expenditure of gasoline in this state, except for destruction, loss, evaporation, or shrinkage.

(b) For purposes of IC 6-6-1.1, the term "use" only applies to transactions where gasoline is transferred or otherwise used outside a refinery, terminal, or pipeline.

45 IAC 12-1-17

Department of State Revenue; 45 IAC 12-1-17; filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA