Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 3 - Exemptions
Section 3-3 - Exemptions: consumption by licensed distributor
Universal Citation: 45 IN Admin Code 3-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 3.
(a) Gasoline used by a licensed distributor for a purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt.
(b) For purposes of this subsection, the term "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).
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