Indiana Code 6-6-1.1-208. Imported gasoline; motor vehicle fuel supply tanks; exemption
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Terms Used In Indiana Code 6-6-1.1-208
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Motor vehicle: means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways. See Indiana Code 6-6-1.1-103
- Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
Sec. 208. Any person who brings gasoline into this state in the fuel supply tank directly connected to the motor of the motor vehicle is not liable for the tax imposed under this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.13.