Section 45IAC10-3-1. Special fuel sold for export

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For the purposes of the exemption for exported fuel found in IC 6-6-2.5-30(a)(1), fuel purchased and placed into the fuel supply tank of a motor vehicle in Indiana and consumed outside the state shall not be considered "exported". (Department of State Revenue; Reg 6-6-2.1-301(1)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 296; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

                    
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