Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC12. GASOLINE TAX |
Rule 45IAC12-1. Definitions |
Section 45IAC12-1-5. "Licensed dealer" defined
Latest version.
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Unless otherwise provided, the term "licensed distributor" shall mean a person who holds an unrevoked, temporary or permanent distributor's license. (Department of State Revenue; Reg 6-6-1.1-103(e)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2311)