45 IAC 10-3-1
45 IAC 10-3-1 Special fuel sold for export
Cite as Ind. Admin. Code tit. 45, r. 10-3-1
Sec. 1. For the purposes of the exemption for exported fuel found in IC 6-6-2.5-30(a)(1), fuel purchased and placed into the fuel supply tank of a motor vehicle in Indiana and consumed outside the state shall not be considered "exported".