Section 45IAC13-4-4. Amount of fuel consumed; fuel supply tank defined  


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  •    (a) All motor fuel placed into a fuel supply tank of a commercial motor vehicle is presumed to be consumed by that vehicle solely for the purpose of propelling the vehicle along highways.

      (b) For purposes of this section, the "fuel supply tank" of a commercial motor vehicle is the usual and ordinary tank from which motor fuel is withdrawn for the operation of the vehicle. (Department of State Revenue; Reg 6-6-4.1-4(a)(040); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2320; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)