Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-2 - Imposition of Tax
Section 45 IAC 12-2-17 - Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified

45 Ind. Admin. Code 12-2-17

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Current through September 4, 2024
Section 45 IAC 12-2-17 - Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-207

Sec. 17.

In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received by the person that acquired the gasoline. However, this section shall not apply in instances where the use of gasoline is exempt under 45 IAC 12-3-1 through 45 IAC 12-3-5.

45 IAC 12-2-17

Department of State Revenue; Reg 6-6-1.1-207 010; filed Sep 19, 1983, 2:23 pm: 6 IR 2318
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA