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 12-2-4 - Time considered received; withdrawal from in-state refinery or terminal; event identified

45 Ind. Admin. Code 12-2-4

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Current through September 4, 2024
Section 45 IAC 12-2-4 - Time considered received; withdrawal from in-state refinery or terminal; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 4.

Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met:

(1) Gasoline is stored in an in-state refinery or terminal.
(2) As a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is:
(A) subsequently used by the purchaser in this state; or
(B) immediately transferred to a destination in this state other than another in-state refinery or terminal.

45 IAC 12-2-4

Department of State Revenue; Reg 6-6-1.1-202010; filed Sep 19, 1983, 2:23 pm: 6 IR 2314
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA