Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5

Sec. 7. In order to compensate a licensed special fuel supplier or permissive supplier for collecting, reporting, and remitting the special fuel tax, a licensed special fuel supplier or permissive supplier is entitled to deduct a collection allowance if the tax is timely remitted.

(Department of State Revenue; Reg 6-6-2.1-504(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 302; errata, 6 IR 1250; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2184; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)