{"data":{"id":"us-in/ic-6-6-1.1-701","jurisdiction":"us-in","citation":"IC 6-6-1.1-701","heading":"Deduction for exempted gasoline","body":"Sec. 701. A licensed distributor who receives gasoline that qualifies for an exemption under section 301 of this chapter is entitled to a deduction for that gasoline after furnishing such proof as the administrator may require. The deduction must be claimed on the report covering the month of export, loss, destruction, or sale.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-701","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8609735b6c39ec6319e29a99ee779e81eedbe2ec5ad5d6869f34081893bddd70","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-608","next":"us-in/ic-6-6-1.1-702"},"notice":"GroundRules: Original legal text. Not legal advice."}