45 IAC 10-2-8 - Collection of special fuel tax on the sale of biodiesel
Authority: IC 6-8.1-3-3
Affected: IC 6-6-2.5-20; IC 6-6-2.5-23
Sec. 8.
(a) For the
purposes of this rule, a "biodiesel manufacturing plant" is a facility that is
located in Indiana and is for the production of biodiesel.
(b) For the purposes of IC 6-6-2.5-20,
biodiesel is considered received when it is removed from a biodiesel
manufacturing plant.
(c) For the
purposes of IC 6-6-2.5-23, a person that produces biodiesel or both biodiesel
and blended biodiesel at a biodiesel manufacturing plant is considered a
supplier.
(d) For the purposes of
IC 6-6-2.5, a person that produces biodiesel or both biodiesel and blended
biodiesel at a biodiesel manufacturing plant must register with the department
as a licensed supplier and collect special fuel tax in the manner outlined in
IC 6-6-2.5.
Notes
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