45 IAC 12-7-3
45 IAC 12-7-3 Sale of tax exempt gasoline; deduction
Cite as Ind. Admin. Code tit. 45, r. 12-7-3
Sec. 3. (a) A licensed distributor that sells gasoline to a person holding an exemption permit as prescribed in IC 6-6-1.1-302 and IC 6-6-1.1-303 may claim a deduction for the gasoline.
(b) The deduction may be taken only after the licensed distributor has submitted adequate documentation to the administrator.
(c) The deduction must be claimed on the report covering the month of sale.