45 Ind. Admin. Code 12-2-1

Current through October 31, 2024

Section 45 IAC 12-2-1 - Imposition of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-201

Sec. 1.

(a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state.

(b) All gasoline used in this state is considered to have been received or acquired.

45 IAC 12-2-1

Department of State Revenue; Reg 6-6-1.1-201010; filed Sep 19, 1983, 2:23 pm: 6 IR 2313

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA