Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-1 - Imposition of tax
Universal Citation: 45 IN Admin Code 2-1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-201
Sec. 1.
(a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state.
(b) All gasoline used in this state is considered to have been received or acquired.
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