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Indiana · Snapshot 2026

IC 6-6-1.1-702: Sale or exchange agreement; deduction

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
  3. Chapter 1.1. Gasoline Tax

Sec. 702. A licensed distributor who receives gasoline in Indiana and then delivers it to or for the account of another licensed distributor in Indiana under a sale or exchange agreement is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the month of delivery.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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