45 IAC 13-8.5-4 Proportional fuel use

Sec. 4. The tax imposed by IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.] does not apply to the portion of motor fuel used to operate the equipment in or on the motor vehicles identified in 45 IAC 13-4-7 and in the proportions provided for in that rule.