Ind. Admin. Code tit. 45, r. 12-2-1
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-201
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.
(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)