Ind. Admin. Code tit. 45, § 12-4-1 - License to Distributor; Requirement
Current as of January 1, 1970
45 IAC 12-4-1 License to distributor; requirement
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-206; IC 6-6-1.1-207
Sec. 1. (a) Except as provided in IC 6-6-1.1-206, a person must be licensed as a gasoline distributor in Indiana to receive gasoline in Indiana and pay the gasoline tax to the administrator.
(b) Except as provided in IC 6-6-1.1-207, persons not licensed as distributors in Indiana must pay the gasoline tax to their suppliers upon acquisition of this product.
(c) For purposes of this section and section 15 of this rule, the term "supplier" means a person or distributor that sells gasoline in Indiana.
(Department of State Revenue; Reg 6-6-1.1-401(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2320; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
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