Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 5 - Monthly Reports
Section 5-7 - Purchaser other than licensed distributor; same reports; payment of tax
Universal Citation: 45 IN Admin Code 5-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-504; IC 6-6-1.1-704
Sec. 7.
(a) A person other than a licensed distributor that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under IC 6-6-1.1.
(b) A person reporting under this section is not entitled to claim deductions or credits as provided in 45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704.
(c) For purposes of this section, the term "taxable gasoline" means gasoline used in this state that is not exempt.
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.
