Section 45IAC12-1-16. "Acquire" defined

Latest version.

(a) For purposes of this chapter [IC 6-6-1.1], the term "acquire" shall mean the use of gasoline except in those instances where gasoline is received.

(b) Except as provided in section 305 [IC 6-6-1.1-305], only when a person has used gasoline upon paying or incurring tax liability to his supplier has that person acquired gasoline. (Department of State Revenue; Reg 6-6-1.1-103(p)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');