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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC12. GASOLINE TAX |
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Rule 45IAC12-1. Definitions |
Section 45IAC12-1-16. "Acquire" defined
Latest version.
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(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)