Section 45IAC12-2-19. Imported gasoline; motor vehicle fuel supply tank

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(a) Gasoline purchased and placed into the fuel supply tank of a motor vehicle outside Indiana, which is subsequently brought into Indiana in the fuel supply tank of that vehicle, is exempt from the tax imposed under this chapter [IC 6-6-1.1].

(b) For purposed [sic.] of this chapter [IC 6-6-1.1], the "fuel supply tank" of a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn exclusively for the operation of that motor vehicle. (Department of State Revenue; Reg 6-6-1.1-208(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318)

                    
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