45 IAC 12-1-16

45 IAC 12-1-16 "Acquire" defined

Last amended: 2023Year: 2027Length: 50 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 12-1-16

Sec. 16. (a) For purposes of IC 6-6-1.1, "acquire" means the use of gasoline except in those instances where gasoline is received. (b) Except as provided in IC 6-6-1.1-305, a person has acquired gasoline only when the person has used gasoline upon paying or incurring tax liability to their supplier.
45 IAC 12-1-16: 45 IAC 12-1-16 "Acquire" defined | Justis AI