45 Ind. Admin. Code 12-2-15

Current through September 4, 2024

Section 45 IAC 12-2-15 - Time considered received; in-state gasoline produced or blended; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-206

Sec. 15.

Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received by the person blending the product at the time the blended product is produced, compounded, or blended to the extent of the non-gasoline compound, provided that the gasoline tax has been paid on the gasoline purchased for the blending process.

45 IAC 12-2-15

Department of State Revenue; Reg 6-6-1.1-206010; filed Sep 19, 1983, 2:23 pm: 6 IR 2317

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