Indiana Code 6-6-1.1-305. Exemption permit holders; issuance of certificate to distributors
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Terms Used In Indiana Code 6-6-1.1-305
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Licensed distributor: means a person holding a valid distributor's license issued by the administrator. 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. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed by this chapter.
As added by Acts 1979, P.L.79, SEC.1.