45 IAC 10-2-8 Collection of special fuel tax on the sale of biodiesel

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-20; IC 6-6-2.5-23

Sec. 8. (a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production of biodiesel.

(b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing plant.

(c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant is considered a supplier.

(d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-2.5.

(Department of State Revenue; 45 IAC 10-2-8; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)