Indiana Code - Taxation - Title 6, Section 6-6-1.1-701

Deduction for exempted gasoline

Sec. 701. A licensed distributor who receives gasoline that
qualifies for an exemption under section 301 of this chapter is
entitled to a deduction for that gasoline after furnishing such proof
as the administrator may require. The deduction must be claimed on
the report covering the month of export, loss, destruction, or sale.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.33.

Last modified: May 28, 2006