Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC10. SPECIAL FUEL TAX |
Rule 45IAC10-3. Exemptions |
Section 45IAC10-3-1. Special fuel sold for export |
Section 45IAC10-3-2. Special fuel sold to or used by the U.S. government |
Section 45IAC10-3-3. Special fuel sold to or used by post exchanges and federal reservations |
Section 45IAC10-3-4. Collection of tax permitted (Repealed) |
Section 45IAC10-3-5. Sales to a public transportation corporation |
Section 45IAC10-3-6. Sales to public transit department |
Section 45IAC10-3-7. Sales to common carriers |
Section 45IAC10-3-8. Special fuel used for transportation, application of plant food materials or agricultural chemicals (Repealed) |
Section 45IAC10-3-9. Special fuel used in ready mix concrete trucks (Repealed) |
Section 45IAC10-3-10. Presumption of taxability; recordkeeping; exemption certificates |
Section 45IAC10-3-11. Proportional exemptions for special fuel used in motor vehicles with common fuel reservoirs |
Section 45IAC10-3-12. Sales by licensed special fuel dealers (Repealed) |
Section 45IAC10-3-13. Sales by authorized unlicensed dealers (Repealed) |