Section 45IAC12-3-5. Exemption: gasoline lost or destroyed; receipt prior to delivery

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Gasoline received by a licensed distributor prior to delivery, and thereafter lost or destroyed except by evaporation, shrinkage, or unknown cause, as a result of theft, leakage, fire, accident, explosion, lightning, flood, storm, act of war, public enemy, or other like cause is exempt provided that a subsequent person has not incurred gasoline tax liability for the product. (Department of State Revenue; Reg 6-6-1.1-301(5)(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2319)

                    
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