Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-1-16
"Acquire" defined
Official textiac.iga.in.govlast amended
Sec. 16. (a) For purposes of IC 6-6-1.1, "acquire" means the use of gasoline except in those instances where gasoline is
received.
(b) Except as provided in IC 6-6-1.1-305, a person has acquired gasoline only when the person has used gasoline upon paying
or incurring tax liability to their supplier.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-103(p)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-1-4 · "Distributor" defined
- 12-1-5 · "Licensed distributor" defined
- 12-1-6 · "Marine facility" defined (Repealed)
- 12-1-7 · "Gasoline" defined (Repealed)
- 12-1-8 · "Motor vehicle" defined
- 12-1-9 · "Person" defined
- 12-1-10 · "Public highway" defined (Repealed)
- 12-1-11 · "Taxable marine facility" defined
- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)
- 12-1-14 · "Refinery or terminal operator" defined
- 12-1-15 · "Receive" defined
- 12-1-16 · "Acquire" defined
- 12-1-17 · "Use" defined
- 12-2-1 · Imposition of tax
- 12-2-2 · Imposition of tax; payment of tax by a licensed distributor;…
- 12-2-3 · Imposition of tax; ultimate burden of tax
- 12-2-4 · Time considered received; withdrawal from in-state refinery or…
- 12-2-5 · Time considered received; withdrawal from in-state refinery or…
- 12-2-6 · Time considered received; withdrawal from in-state refinery or…
- 12-2-7 · Withdrawal from refinery or terminal; distribution requirement
- 12-2-8 · Time considered received; imported gasoline placed into…
- 12-2-9 · Time considered received; imported gasoline placed into storage
- 12-2-10 · Time considered received; destruction of imported gasoline
- 12-2-11 · Time considered received; imported gasoline; used directly…