Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103; IC 6-6-1.1-305

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.

(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)