45 Ind. Admin. Code 12-2-11

Current through September 4, 2024

Section 45 IAC 12-2-11 - Time considered received; imported gasoline; used directly from transport; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-204

Sec. 11.

Gasoline imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed, or used by the transport unit, in whole or in part, before being placed into storage, is received at the time the gasoline is used by the person that would have received the gasoline under sections 8 through 10 of this rule or section 13 of this rule had the gasoline not been withdrawn or consumed before being delivered into storage.

45 IAC 12-2-11

Department of State Revenue; Reg 6-6-1.1-204010; filed Sep 19, 1983, 2:23 pm: 6 IR 2317

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA