Ind. Admin. Code tit. 45, § 12-2-1 - Imposition of Tax

Current as of January 1, 1970
45 Iac 12-2-1 - Imposition of Tax
Previous45 Iac 12-2-2 - Imposition of Tax; Payment of Tax by a Licensed Distributor; Invoiced or Billed Gallonage

45 IAC 12-2-1 Imposition of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-201

Sec. 1. (a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state.

(b) All gasoline used in this state is considered to have been received or acquired.

(Department of State Revenue; Reg 6-6-1.1-201(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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