Current through October 31, 2024
Section 45 IAC 13-4-4 - Amount of fuel consumed; fuel supply tank definedAuthority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-1; IC 6-6-4.1-4
Sec. 4.
(a) All motor fuel placed into a fuel supply tank of a commercial motor vehicle is presumed to be consumed by that vehicle solely for the purpose of propelling the vehicle along highways.(b) For purposes of this section, the "fuel supply tank" of a commercial motor vehicle is the usual and ordinary tank from which motor fuel is withdrawn for the operation of the vehicle.Department of State Revenue; Reg 6-6-4.1-4 a (040); filed Jul 13, 1984, 9:25 am: 7 IR 2320Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA