45 Ind. Admin. Code 12-2-13

Current through October 31, 2024

Section 45 IAC 12-2-13 - Time considered received; imported gasoline; transport by licensed distributor; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-205

Sec. 13.

Gasoline imported into this state by a licensed distributor that is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered.

45 IAC 12-2-13

Department of State Revenue; Reg 6-6-1.1-205010; filed Sep 19, 1983, 2:23 pm: 6 IR 2317

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