Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-1
Imposition of tax
Official textiac.iga.in.govlast amended
Sec. 1. (a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state.
(b) All gasoline used in this state is considered to have been received or acquired.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-201(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)
- 12-1-6 · "Marine facility" defined (Repealed)
- 12-1-7 · "Gasoline" defined (Repealed)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- 12-1-10 · "Public highway" defined (Repealed)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- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)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…
- 12-2-12 · Time considered received; imported gasoline; used directly…
- 12-2-13 · Time considered received; imported gasoline; transport by…