Ind. Admin. Code tit. 45, § 12-3-3 - Exemptions: Consumption by Licensed Distributor

Current as of January 1, 1970

45 Iac 12-3-3 - Exemptions: Consumption by Licensed Distributor45 Iac 12-3-3 - Exemptions: Consumption by Licensed Distributor

45 Iac 12-3-2 - Exemptions: Sales to United States Government 45 Iac 12-3-4 - Exemption: Gasoline Lost or Destroyed

45 IAC 12-3-3 Exemptions: consumption by licensed distributor

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-301

Sec. 3. (a) Gasoline used by a licensed distributor for a purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt.

(b) For purposes of this subsection, the term "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).

(Department of State Revenue; Reg 6-6-1.1-301(4)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2319; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.