Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC12. GASOLINE TAX |
Rule 45IAC12-2. Imposition of Tax |
Section 45IAC12-2-7. Withdrawal from refinery or terminal; distribution requirement
Latest version.
-
A person who obtains gasoline which has been withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by section 103(d) of this chapter [45 IAC 12-1-4]. (Department of State Revenue; Reg 6-6-1.1-202(040); filed Sep 19, 1983, 2:23 pm: 6 IR 2315)