Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 3 - Exemptions
Section 3-4 - Exemption: gasoline lost or destroyed

Universal Citation: 45 IN Admin Code 3-4

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-301

Sec. 4.

(a) As a general rule, gasoline received by a licensed distributor and thereafter lost or destroyed except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner, is exempt.

(b) Gasoline received by a licensed distributor before delivery, and thereafter lost or destroyed except by evaporation, shrinkage, or an unknown cause, is exempt provided that a subsequent person has not incurred gasoline tax liability for the product.

(c) Gasoline is considered lost or destroyed if it is a result of theft, leakage, fire, an accident, an explosion, lightning, a flood, a storm, an act of war, a public enemy, or other like cause.

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