45 IAC 12-5-7 Purchaser other than licensed distributor; same reports; payment of tax

Sec. 7. (a) A person other than a licensed distributor that purchases, uses, or otherwise acquires taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer is subject to the reporting and remittance requirements of licensed distributors under IC 6-6-1.1. (b) A person reporting under this section is not entitled to claim deductions or credits as provided in 45 IAC 12-7-1 through 45 IAC 12-7-4 and IC 6-6-1.1-704. (c) For purposes of this section, the term "taxable gasoline" means gasoline used in this state that is not exempt.