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  • © Marble Technology Inc, 2026.
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    1. Tax Library
    2. IN
    3. Indiana Administrative Code
    4. Title 45
    5. Article 12
    6. Rule 1

    Definitions

    Rule 1 - DefinitionsRule 1 - Definitions
    PreviousRule 2 - Imposition of Tax
    45 Iac 12-1-1 - "administrator" Defined (repealed)45 Iac 12-1-2 - "dealer" Defined (repealed)45 Iac 12-1-3 - "department" Defined (repealed)45 Iac 12-1-4 - "distributor" Defined45 Iac 12-1-5 - "licensed Distributor" Defined45 Iac 12-1-6 - "marine Facility" Defined (repealed)45 Iac 12-1-7 - "gasoline" Defined (repealed)45 Iac 12-1-8 - "motor Vehicle" Defined45 Iac 12-1-9 - "person" Defined45 Iac 12-1-10 - "public Highway" Defined (repealed)45 Iac 12-1-11 - "taxable Marine Facility" Defined45 Iac 12-1-12 - "taxicab" Defined (repealed)45 Iac 12-1-13 - "terminal" Defined (repealed)45 Iac 12-1-14 - "refinery or Terminal Operator" Defined45 Iac 12-1-15 - "receive" Defined45 Iac 12-1-16 - "acquire" Defined45 Iac 12-1-17 - "use" Defined
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