Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-3 - Imposition of tax; ultimate burden of tax
Universal Citation: 45 IN Admin Code 2-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-201
Sec. 3.
(a) Except as otherwise provided, a licensed distributor shall add the per gallon amount of tax to the selling price of each gallon of gasoline that is received by the licensed distributor and is subsequently sold in this state.
(b) The per gallon amount of tax is charged to and collected from each subsequent gasoline dealer so that the ultimate consumer bears the burden of tax.
(c) A gasoline dealer that sells gasoline through a stationary metered pump must include the gasoline tax in the selling price of the gasoline posted on the pump.
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