Section 45IAC12-2-3. Imposition of tax; ultimate burden of tax

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   (a) Except as otherwise provided, a licensed distributor shall add the per gallon amount of tax to the selling price of each gallon of gasoline which is received by the licensed distributor and is subsequently sold in this state.

  (b) The per gallon amount of tax which is added to the selling price of each gallon of gasoline shall be charged to and collected from each subsequent gasoline dealer so that the ultimate consumer bears the burden of tax.

  (c) A gasoline dealer who sells gasoline through a stationary metered pump must include, in the selling price of the gasoline posted on the pump, the gasoline tax. (Department of State Revenue; Reg 6-6-1.1-201(030); filed Sep 19, 1983, 2:23 pm: 6 IR 2314)

                    
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