45 IAC 12-3-3
45 IAC 12-3-3 Exemptions: consumption by licensed distributor
Cite as Ind. Admin. Code tit. 45, r. 12-3-3
Sec. 3. (a) Gasoline used by a licensed distributor for a purpose other than the generation of power for the propulsion of motor vehicles upon public highways is exempt.
(b) For purposes of this subsection, the term "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).