Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1

Sec. 3. (a) A licensed distributor that sells gasoline to a person holding an exemption permit as prescribed in IC 6-6-1.1-302 and IC 6-6-1.1-303 may claim a deduction for the gasoline.

(b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.

(c) The deduction must be claimed on the report covering the month of sale.

(Department of State Revenue; Reg 6-6- 1.1-703(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2325; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)