Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-2 - Imposition of tax; payment of tax by a licensed distributor; invoiced or billed gallonage
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-201
Sec. 2.
(a) A licensed distributor shall initially pay to the administrator the tax imposed upon the invoiced or billed gallonage of all gasoline received by the licensed distributor in this state, less any deductions authorized by IC 6-6-1.1.
(b) "Invoiced gallonage" or "billed gallonage" means either the gross or net gallons received by a licensed distributor.
(c) The licensed distributor shall not, subsequent to an election, change the basis upon which tax liability is calculated without the prior approval of the administrator.
(d) For purposes of this section, an invoice or a document, including a bill-of-lading, manifest or pipeline ticket, or exchange statement, which reflects the amount of gallonage transferred in a transaction, is considered an invoice. The absence of an invoice or a document in a transaction does not preclude the licensed distributor's gasoline tax liability.
