License to distributor; requirement

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-206; IC 6-6-1.1-207 Sec. 1. (a) Except as provided in IC 6-6-1.1-206, a person must be licensed as a gasoline distributor in Indiana to receive gasoline in Indiana and pay the gasoline tax to the administrator. (b) Except as provided in IC 6-6-1.1-207, persons not licensed as distributors in Indiana must pay the gasoline tax to their suppliers upon acquisition of this product. (c) For purposes of this section and section 15 of this rule, the term "supplier" means a person or distributor that sells gasoline in Indiana. (Department of State Revenue; Reg 6-6-1.1-401(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2320; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)