Section 45 IAC 12-2-5 - Time considered received; withdrawal from in-state refinery or terminalAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 5.
(a) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a person that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn.(b) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the time the gasoline is withdrawn.Department of State Revenue; Reg 6-6-1.1-202 020Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA