45 IAC 10-3-2
Special fuel sold to or used by the U.S. government
Official textIndiana Administrative Code — Title 45 (Dept. of State Revenue)iac.iga.in.govlast amended
Sec. 2. Special fuel sold to the United States or an agency or instrumentality thereof, or placed into the fuel supply tank of a governmental
motor vehicle, is exempt from the special fuel tax.
(Department of State Revenue; Reg 6-6-2.1-301(2)(010); filed Jan 3, 1983,
2:29 p.m.: 6 IR 296; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Amendment history
(Department of State Revenue; Reg 6-6-2.1-301(2)(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 296; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Source: view the official text
Nearby sections (25 sections)
- 10-1-17 · "Authorized unlicensed special fuel dealer" defined (Repealed)
- 10-1-18 · "Metered pump" defined
- 10-1-19 · "Supplier" defined (Repealed)
- 10-2-1 · Special fuel tax; imposition (Repealed)
- 10-2-2 · Dealer's liability (Repealed)
- 10-2-3 · User's liability (Repealed)
- 10-2-4 · Authorized unlicensed user's liability (Repealed)
- 10-2-5 · Authorized unlicensed dealer's liability (Repealed)
- 10-2-6 · Rate (Repealed)
- 10-2-7 · Inventory tax (Repealed)
- 10-2-8 · Collection of special fuel tax on the sale of biodiesel
- 10-3-1 · Special fuel sold for export
- 10-3-2 · Special fuel sold to or used by the U.S. government
- 10-3-3 · Special fuel sold to or used by post exchanges and federal…
- 10-3-4 · Collection of tax permitted (Repealed)
- 10-3-5 · Sales to a public transportation corporation
- 10-3-6 · Sales to public transit department
- 10-3-7 · Sales to common carriers
- 10-3-8 · Special fuel used for transportation, application of plant…
- 10-3-9 · Special fuel used in ready mix concrete trucks (Repealed)
- 10-3-10 · Presumption of taxability; recordkeeping; exemption…
- 10-3-11 · Proportional exemptions for special fuel used in motor…
- 10-3-12 · Sales by licensed special fuel dealers (Repealed)
- 10-3-13 · Sales by authorized unlicensed dealers (Repealed)
- 10-4-1 · Dealer's license requirements (Repealed)