45 Ind. Admin. Code 12-2-10
Current through January 8, 2025
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-203
Sec. 10.
In the event gasoline is imported into this state by tank car, tank truck, transport or other motor vehicle, and is lost or destroyed in this state, in whole or in part, prior to being unloaded and placed into storage, the entire load of gasoline is considered received at the time the gasoline is destroyed or lost by the person who would have received the gasoline had the destruction not occurred.
45 IAC 12-2-10