Section 45IAC12-5-7. Purchaser other than licensed distributor; same reports; payment of tax

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   (a) A person other than a licensed distributor who purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under this chapter [IC 6-6-1.1].

  (b) A person reporting under this section is not entitled to claim any deductions or credits as provided in sections 701, 702, 703, 704, and 705 of this chapter [45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704].

  (c) For purposes of this section, the term "taxable gasoline" shall mean gasoline which is used in this state that is not eligible for exemption. (Department of State Revenue; Reg 6-6-1.1-504(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2324)

                    
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