Section 45IAC13-8.5-4. Proportional fuel use

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The tax imposed by IC 6-6-4.1-4.5 does not apply to the portion of motor fuel used to operate the equipment in or on the motor vehicles identified in 45 IAC 13-4-7 and in the proportions provided for in that rule. (Department of State Revenue; Reg 6-6-4.1-4.5(d)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

                    
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