Ind. Admin. Code tit. 45, r. 12-2-7
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 7. A person that obtains gasoline withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by 45 IAC 12-1-4.
(Department of State Revenue; Reg 6-6-1.1-202(040); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2315; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)