Section 45IAC12-4-1. License to distributor; requirement

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   (a) Except as provided in Indiana Code 6-6-1.1-206, a person desiring to receive gasoline in Indiana and therefore pay the gasoline tax to the administrator must be licensed as a gasoline distributor in Indiana.

  (b) Except as provided in Indiana Code 6-6-1.1-207, persons not licensed as distributors in Indiana must pay the gasoline tax to their suppliers upon acquisition of this product.

  (c) For purposes of this section and section 415 of this chapter [45 IAC 12-4-15], the term supplier shall mean any person who sells gasoline in Indiana. (Department of State Revenue; Reg 6-6-1.1-401(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2320)

                    
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