Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-19 - Imported gasoline; motor vehicle fuel supply tank
Universal Citation: 45 IN Admin Code 2-19
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-208
Sec. 19.
(a) Gasoline purchased and placed into the fuel supply tank of a motor vehicle outside Indiana, which is subsequently brought into Indiana in the fuel supply tank of that vehicle, is exempt from the tax imposed under IC 6-6-1.1.
(b) For purposes of IC 6-6-1.1, the "fuel supply tank" of a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn exclusively for the operation of that motor vehicle.
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