Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-7-3
Sale of tax exempt gasoline; deduction
Official textiac.iga.in.govlast amended
Sec. 3. (a) A licensed distributor that sells gasoline to a person holding an exemption permit as prescribed in IC 6-6-1.1-302 and
IC 6-6-1.1-303 may claim a deduction for the gasoline.
(b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.
(c) The deduction must be claimed on the report covering the month of sale.
Amendment history
(Department of State Revenue; Reg 6-6- 1.1-703(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2325; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
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