Sec. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed by this chapter. As added by Acts 1979, P.L.79, SEC.1.
Exemption permit holders; issuance of certificate to distributors
Ind. Code § 6-6-1.1-305, under Gasoline Tax.
Ind. Code § 6-6-1.1-305