Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC10. SPECIAL FUEL TAX |
Rule 45IAC10-3. Exemptions |
Section 45IAC10-3-2. Special fuel sold to or used by the U.S. government
Latest version.
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Special fuel sold to the United States or an agency or instrumentality thereof, or placed into the fuel supply tank of a governmental motor vehicle, is exempt from the special fuel tax. (Department of State Revenue; Reg 6-6-2.1-301(2)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 296; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)