45 IAC 10-2-8 Collection of special fuel tax on the sale of biodiesel

Sec. 8. (a) For the purposes of this rule, a "biodiesel manufacturing plant" is a facility that is located in Indiana and is for the production of biodiesel. (b) For the purposes of IC 6-6-2.5-20, biodiesel is considered received when it is removed from a biodiesel manufacturing plant. (c) For the purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant is considered a supplier. (d) For the purposes of IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended biodiesel at a biodiesel manufacturing plant must register with the department as a licensed supplier and collect special fuel tax in the manner outlined in IC 6-6-2.5.