Ind. Admin. Code tit. 45, r. 12-5-1
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-501
Sec. 1. (a) Each licensed distributor shall file monthly with the administrator a report indicating the total amount of gallons of gasoline received, acquired, used, and sold during the preceding calendar month.
(b) This report must be in a form prescribed by the administrator and must be filed even if there is no tax liability for the preceding calendar month.
(Department of State Revenue; Reg 6-6-1.1-501(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2323)