Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-1-4
"Distributor" defined
Official textiac.iga.in.govlast amended
Sec. 4. (a) For purposes of IC 6-6-1.1, "distributor" means a person that receives gasoline, as defined in section 15 of this rule,
in Indiana, and subsequently distributes the gasoline by tank car, tank truck, or transport.
(b) "Distributor" does not include the United States government, its instrumentalities, or its agencies unless their inclusion is permitted
under the constitution and laws of the United States.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-103(d)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2311; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 11-2-2 · Remittance of tax by person operating disposal facility…
- 11-2-3 · Rate of tax (Repealed)
- 11-2-4 · Quarterly payment of tax; computation (Repealed)
- 11-2-5 · Quarterly payment of tax due; due date (Repealed)
- 11-2-6 · Persons operating disposal facilities; quarterly return…
- 11-2-7 · Persons operating disposal facilities; quarterly return; due…
- 11-2-8 · Listed tax (Repealed)
- 11-3-1 · Suspension of collection of tax (Repealed)
- 11-3-2 · Resumption of collection of tax (Repealed)
- 12-1-1 · "Administrator" defined (Repealed)
- 12-1-2 · "Dealer" defined (Repealed)
- 12-1-3 · "Department" defined (Repealed)
- 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- 12-1-6 · "Marine facility" defined (Repealed)
- 12-1-7 · "Gasoline" defined (Repealed)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- 12-1-10 · "Public highway" defined (Repealed)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- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)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