Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-2 - Imposition of Tax
Section 45 IAC 12-2-7 - Withdrawal from refinery or terminal; distribution requirement

45 Ind. Admin. Code 12-2-7

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Current through September 4, 2024
Section 45 IAC 12-2-7 - Withdrawal from refinery or terminal; distribution requirement

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 7.

A person that obtains gasoline withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by 45 IAC 12-1-4.

45 IAC 12-2-7

Department of State Revenue; Reg 6-6-1.1-202 040; filed Sep 19, 1983, 2:23 pm: 6 IR 2315
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA