Section 45IAC12-3-3. Exemptions: consumption by licensed distributor

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(a) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt.

(b) For purposes of this subsection, the term "use" shall mean the consumption, depletion or other expenditure of gasoline in this state except for destruction, loss, evaporation, or shrinkage as provided in Indiana Regulation 6-6-1.1-201(010)(3)(c) [45 IAC 12-2-1(c)(3)]. (Department of State Revenue; Reg 6-6-1.1-301(4)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2319)

                    
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