Ind. Admin. Code tit. 45, § 12-5-7 - Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax

Current as of January 1, 1970
45 Iac 12-5-7 - Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax
45 Iac 12-5-6 - Monthly Payment of Tax Due; Identification of Tax Attributable to Taxable Marine Facilities45 Iac 12-5-8 - Discontinuance, Sale or Transfer of Distributor's Business; Notice to Administrator

45 IAC 12-5-7 Purchaser other than licensed distributor; same reports; payment of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-504; IC 6-6-1.1-704

Sec. 7. (a) A person other than a licensed distributor that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under IC 6-6-1.1.

(b) A person reporting under this section is not entitled to claim deductions or credits as provided in 45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704.

(c) For purposes of this section, the term "taxable gasoline" means gasoline used in this state that is not exempt.

(Department of State Revenue; Reg 6-6-1.1-504(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2324; 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.