Ind. Admin. Code tit. 45, § 12-2-3 - Imposition of Tax; Ultimate Burden of Tax

Current as of January 1, 1970

45 Iac 12-2-3 - Imposition of Tax; Ultimate Burden of Tax45 Iac 12-2-3 - Imposition of Tax; Ultimate Burden of Tax

45 Iac 12-2-2 - Imposition of Tax; Payment of Tax by a Licensed Distributor; Invoiced or Billed Gallonage 45 Iac 12-2-4 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Event Identified

45 IAC 12-2-3 Imposition of tax; ultimate burden of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-201

Sec. 3. (a) Except as otherwise provided, a licensed distributor shall add the per gallon amount of tax to the selling price of each gallon of gasoline that is received by the licensed distributor and is subsequently sold in this state.

(b) The per gallon amount of tax is charged to and collected from each subsequent gasoline dealer so that the ultimate consumer bears the burden of tax.

(c) A gasoline dealer that sells gasoline through a stationary metered pump must include the gasoline tax in the selling price of the gasoline posted on the pump.

(Department of State Revenue; Reg 6-6-1.1-201(030); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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