Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 7 - Exempt Gasoline
Section 7-3 - Sale of tax exempt gasoline; deduction
Universal Citation: 45 IN Admin Code 7-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1
Sec. 3.
(a) A licensed distributor that sells gasoline to a person holding an exemption permit as prescribed in IC 6-6-1.1-302 and IC 6-6-1.1-303 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) The deduction must be claimed on the report covering the month of sale.
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