Rule 45 IAC 12-2 - Imposition of Tax
- Section 45 IAC 12-2-1 - Imposition of tax
- Section 45 IAC 12-2-2 - Imposition of tax; payment of tax by a licensed distributor; invoiced or billed gallonage
- Section 45 IAC 12-2-3 - Imposition of tax; ultimate burden of tax
- Section 45 IAC 12-2-4 - Time considered received; withdrawal from in-state refinery or terminal; event identified
- Section 45 IAC 12-2-5 - Time considered received; withdrawal from in-state refinery or terminal
- Section 45 IAC 12-2-6 - Time considered received; withdrawal from in-state refinery or terminal; presumption of destination
- Section 45 IAC 12-2-7 - Withdrawal from refinery or terminal; distribution requirement
- Section 45 IAC 12-2-8 - Time considered received; imported gasoline placed into storage; event identified
- Section 45 IAC 12-2-9 - Time considered received; imported gasoline placed into storage
- Section 45 IAC 12-2-10 - Time considered received; destruction of imported gasoline
- Section 45 IAC 12-2-11 - Time considered received; imported gasoline; used directly from transport; event identified
- Section 45 IAC 12-2-12 - Time considered received; imported gasoline; used directly from transport (Repealed)
- Section 45 IAC 12-2-13 - Time considered received; imported gasoline; transport by licensed distributor; event identified
- Section 45 IAC 12-2-14 - Time considered received; imported gasoline; transport by licensed distributor (Repealed)
- Section 45 IAC 12-2-15 - Time considered received; in-state gasoline produced or blended; event identified
- Section 45 IAC 12-2-16 - Time considered received; in-state gasoline produced or blended (Repealed)
- Section 45 IAC 12-2-17 - Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified
- Section 45 IAC 12-2-18 - Time considered received; in-state gasoline not covered by 6-6-1.1-202 through 6-6-1.1-206 (Repealed)
- Section 45 IAC 12-2-19 - Imported gasoline; motor vehicle fuel supply tank