Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-4 - License to Distributor
Section 45 IAC 12-4-1 - License to distributor; requirement

45 Ind. Admin. Code 12-4-1

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Current through January 8, 2025
Section 45 IAC 12-4-1 - License to distributor; requirement

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-206; IC 6-6-1.1-207

Sec. 1.

(a) Except as provided in IC 6-6-1.1-206, a person must be licensed as a gasoline distributor in Indiana to receive gasoline in Indiana and pay the gasoline tax to the administrator.
(b) Except as provided in IC 6-6-1.1-207, persons not licensed as distributors in Indiana must pay the gasoline tax to their suppliers upon acquisition of this product.
(c) For purposes of this section and section 15 of this rule, the term "supplier" means a person or distributor that sells gasoline in Indiana.

45 IAC 12-4-1

Department of State Revenue; Reg 6-6-1.1 -401010; filed Sep 19, 1983, 2:23 pm: 6 IR 2320
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA