Section 45 IAC 12-5-7 - Purchaser other than licensed distributor; same reports; payment of taxAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-504; IC 6-6-1.1-704
Sec. 7.
(a) A person other than a licensed distributor that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under IC 6-6-1.1.(b) A person reporting under this section is not entitled to claim deductions or credits as provided in 45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704.(c) For purposes of this section, the term "taxable gasoline" means gasoline used in this state that is not exempt.Department of State Revenue; Reg 6-6-1.1-504 010; filed Sep 19, 1983, 2:23 pm: 6 IR 2324Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA