Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-7 - Withdrawal from refinery or terminal; distribution requirement
Universal Citation: 45 IN Admin Code 2-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 7.
A person that obtains gasoline withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by 45 IAC 12-1-4.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
