License to distributor; requirement
Sec. 401. A person desiring to receive gasoline within Indiana
without paying gasoline tax to his supplier must hold an uncanceled
license issued by the administrator to do business as a distributor.
For purposes of this section and section 415 of this chapter,
"supplier" means a distributor or person who sells gasoline.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.4; Acts 1980, P.L.51, SEC.17.
Last modified: May 28, 2006