Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 7 - Exempt Gasoline
Section 7-1 - Deduction for exempted gasoline
Universal Citation: 45 IN Admin Code 7-1
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301; IC 6-6-1.1-701
Sec. 1.
(a) A licensed distributor that acquires or receives gasoline that subsequently qualifies for an exemption authorized under IC 6-6-1.1-301 may claim a deduction for the gasoline.
(b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.
(c) Except as provided in 45 IAC 12-8-17, the deduction must be claimed on the report covering the month of export, loss, destruction, sale, or use.
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