Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103; IC 6-6-1.1-201

Sec. 17. (a) For purposes of IC 6-6-1.1, "use" means:

1. (1) the exercise of rights or powers over gasoline in this state incident to the ownership of that gasoline by each person to whom rights or powers exist;
2. (2) the keeping or retention of gasoline in this state for any purpose by each person to whom rights or powers exist; or
3. (3) the consumption, depletion, or other expenditure of gasoline in this state, except for destruction, loss, evaporation, or shrinkage.

(b) For purposes of IC 6-6-1.1, the term "use" only applies to transactions where gasoline is transferred or otherwise used outside a refinery, terminal, or pipeline.

(Department of State Revenue; 45 IAC 12-1-17; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)