45 IAC 12-2-19 Imported gasoline; motor vehicle fuel supply tank

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-208

Sec. 19. (a) Gasoline purchased and placed into the fuel supply tank of a motor vehicle outside Indiana, which is subsequently brought into Indiana in the fuel supply tank of that vehicle, is exempt from the tax imposed under IC 6-6-1.1.

(b) For purposes of IC 6-6-1.1, the "fuel supply tank" of a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn exclusively for the operation of that motor vehicle.

(Department of State Revenue; Reg 6-6-1.1-208(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2318; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)