45 IAC 2.2-7-6 Reports; payments, deductions

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5; IC 6-6-1.1

Sec. 6. Each retail merchant selling gasoline from a metered pump is required to provide the Department with the following information:

(1) Total number of units sold from a metered pump during the period covered by the report;

(2) The total amount of money received from the sale of the gasoline described in clause (1) during the period covered by the report; and

(3) That portion of the amount described in clause (2) which represents state and federal taxes imposed under IC 6-2.5, IC 6-6-1.1 or Section 4081 of the Internal Revenue Code.

(Department of State Revenue; Ch. 7, Reg. 6-2.5-7-5(010); filed Dec 1, 1982, 10:35 am: 6 IR 64)