Section 45IAC12-7-3. Sale of tax exempt gasoline; deduction

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   (a) A licensed distributor who sells gasoline to a person holding an exemption permit as prescribed in section 302 and 303 of this chapter [45 IAC 12-3-6 and 45 IAC 12-3-7] may claim a deduction for that gasoline.

  (b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.

  (c) The deduction must be claimed on the report covering the month of sale. (Department of State Revenue; Reg 6-6-1.1-703(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2325)

                    
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