Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 10-3-2
Special fuel sold to or used by the U.S. government
Official textiac.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- 10-1-17 · "Authorized unlicensed special fuel dealer" defined (Repealed)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- 10-1-19 · "Supplier" defined (Repealed)
- 10-2-1 · Special fuel tax; imposition (Repealed)
- 10-2-2 · Dealer's liability (Repealed)
- 10-2-3 · User's liability (Repealed)
- 10-2-4 · Authorized unlicensed user's liability (Repealed)
- 10-2-5 · Authorized unlicensed dealer's liability (Repealed)
- 10-2-6 · Rate (Repealed)
- 10-2-7 · Inventory tax (Repealed)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- 10-3-4 · Collection of tax permitted (Repealed)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- 10-3-9 · Special fuel used in ready mix concrete trucks (Repealed)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- 10-3-12 · Sales by licensed special fuel dealers (Repealed)
- 10-3-13 · Sales by authorized unlicensed dealers (Repealed)
- 10-4-1 · Dealer's license requirements (Repealed)