Under
IC 4-22-2-24, notice is hereby given that on
December 3, 2015, at 9:00 a.m., at the
Indiana Government Center South, 302 West Washington Street, Conference Center Room 22, Indianapolis, Indiana, the Department of State Revenue will hold a public hearing on a proposed rule to amend
45 IAC 10-1-1 to delete superfluous language; amend
45 IAC 10-1-3 to delete superfluous language; amend
45 IAC 10-1-6 to clarify the definition of motor vehicle; amend
45 IAC 10-1-7 to clarify the definition of person; amend
45 IAC 10-1-9 to clarify the definition of special fuel; amend
45 IAC 10-1-12 to delete superfluous language; amend
45 IAC 10-1-18 to delete superfluous language; add
45 IAC 10-2-8 to clarify the collection of tax on the sale of biodiesel; amend
45 IAC 10-3-1 to clarify the exemption for exported fuel; amend
45 IAC 10-3-2 to clarify the treatment for special fuel sold or used by the U.S. government; amend
45 IAC 10-3-3 to clarify the exemption for special fuel sold to or used by post exchanges and federal reservations; amend
45 IAC 10-3-5 to clarify the exemption from special fuel tax for sales to a public transportation corporation; amend
45 IAC 10-3-6 to clarify the meaning of service area;
amend
45 IAC 10-3-7 to clarify the exemption for special fuel sold to a common carrier; amend
45 IAC 10-3-10 to clarify the presumption of taxability; amend
45 IAC 10-3-11 to clarify the proportional exemptions for special fuel used in motor vehicles with common fuel reservoirs; amend
45 IAC 10-4-7 to delete superfluous language; amend
45 IAC 10-4-8 to delete superfluous language; amend
45 IAC 10-4-10 to delete superfluous language; amend
45 IAC 10-4-11 to delete superfluous language; amend
45 IAC 10-4-12 to delete superfluous language; amend
45 IAC 10-4-13 to delete superfluous language; amend
45 IAC 10-4-14 to clarify the reasons for cancellation or denial of a license; amend
45 IAC 10-4-16 to delete superfluous language; amend
45 IAC 10-4-18 to delete superfluous language; amend
45 IAC 10-4-19 to delete superfluous language; amend
45 IAC 10-5-7 to delete superfluous language; amend
45 IAC 10-5-19 to delete superfluous language; amend
45 IAC 10-6-5 to delete superfluous language; amend
45 IAC 10-7-2 to clarify the department's sealing of a pump; amend
45 IAC 10-7-3 to replace dealer with seller; amend
45 IAC 10-9-2 to delete superfluous language; amend
45 IAC 10-9-3 to delete superfluous language; amend
45 IAC 10-9-4 to clarify violations and offenses; amend
45 IAC 10-9-6 to clarify the display of the tax rate; and amend
45 IAC 10-10-1 to delete superfluous language. Repeals
45 IAC 10-2-1,
45 IAC 10-3-8,
45 IAC 10-3-9,
45 IAC 10-4-9,
45 IAC 10-6-3,
45 IAC 10-6-4,
45 IAC 10-8,
45 IAC 10-9-1,
45 IAC 10-10-2,
45 IAC 10-10-3, and
45 IAC 10-10-4.