{"data":{"id":"us-in/ic-6-2.5-3.5-14","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-14","heading":"\"Use tax rate\"","body":"Sec. 14. As used in this chapter, \"use tax rate\" means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ccab99e2218f50dba0d6858168444f07e34e26b13f86c1d778e1e886290ee7f0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-13","next":"us-in/ic-6-2.5-3.5-15"},"notice":"GroundRules: Original legal text. Not legal advice."}