45 Ind. Admin. Code 12-5-1

Current through January 8, 2025
Section 45 IAC 12-5-1 - Monthly reports to determine tax liability; itemized contents

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-501

Sec. 1.

(a) Each licensed distributor shall file monthly with the administrator a report indicating the total amount of gallons of gasoline received, acquired, used, and sold during the preceding calendar month.
(b) This report must be in a form prescribed by the administrator and must be filed even if there is no tax liability for the preceding calendar month.

45 IAC 12-5-1

Department of State Revenue; Reg 6-6-1.1-501010; filed Sep 19, 1983, 2:23 pm: 6 IR 2323