Section 45IAC10-2-8. Collection of special fuel tax on the sale of biodiesel

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   (a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production of biodiesel.

  (b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing plant.

  (c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant is considered a supplier.

  (d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-2.5. (Department of State Revenue; 45 IAC 10-2-8; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

                    
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