{"data":{"id":"us-in/ic-6-6-1.1-702","jurisdiction":"us-in","citation":"IC 6-6-1.1-702","heading":"Sale or exchange agreement; deduction","body":"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.","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#6-6-1.1-702","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c23becbbd87dd003da75d9830acf6de5ec3bd625280126b657b20e085384a075","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-701","next":"us-in/ic-6-6-1.1-703"},"notice":"GroundRules: Original legal text. Not legal advice."}