Section 45 IAC 12-3-3 - Exemptions: consumption by licensed distributorAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 3.
(a) Gasoline used by a licensed distributor for a purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt.(b) For purposes of this subsection, the term "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).Department of State Revenue; Reg 6-6-1.1-301 4(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2319Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA