Section 45IAC10-3-10. Presumption of taxability; recordkeeping; exemption certificates

   (a) It is a rebuttable presumption that all undyed or unmarked special fuel, or both, received in Indiana is presumed to be acquired for the operation of a motor vehicle.

  (b) Every person who purchases special fuel and claims an exempt use for that fuel must keep adequate books and records so that the administrator may determine the amount of the person's special fuel tax liability and exempt use.

  (c) A licensed special fuel supplier is not required to produce further evidence of exemption or nontaxability if the purchaser provides an exemption certificate that certifies, in a form prescribed by the administrator, that the acquisition of special fuel is exempt from the tax.

  (d) A person must retain the books and records for a period of at least three (3) years after the date the final payment of the particular tax liability was due, unless the administrator consents to earlier destruction following an audit. In addition, if the limitation on assessments is extended beyond three (3) years for a particular tax liability, the person must retain the books and records until the assessment period is over. A person must allow inspection of the books, records, and returns by the administrator or authorized agents at all reasonable times. (Department of State Revenue; Reg 6-6-2.1-301(020); filed Jan 3, 1983, 2:29 p.m.: 6 IR 298; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2180; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)