Collection of special fuel tax on the sale of biodiesel

Sec. 8. (a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production

of biodiesel.

(b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing

plant.

(c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel

manufacturing plant is considered a supplier.

(d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel

manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-

2.5.