45 IAC 12-2-19 Imported gasoline; motor vehicle fuel supply tank

Sec. 19. (a) Gasoline purchased and placed into the fuel supply tank of a motor vehicle outside Indiana, which is subsequently brought into Indiana in the fuel supply tank of that vehicle, is exempt from the tax imposed under IC 6-6-1.1. (b) For purposes of IC 6-6-1.1, the "fuel supply tank" of a motor vehicle is the usual and ordinary tank from which gasoline is withdrawn exclusively for the operation of that motor vehicle.