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 12-2-5 - Time considered received; withdrawal from in-state refinery or terminal

45 Ind. Admin. Code 12-2-5

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Current through January 8, 2025
Section 45 IAC 12-2-5 - Time considered received; withdrawal from in-state refinery or terminal

Authority: 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(a) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a person that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn.
(b) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the time the gasoline is withdrawn.

45 IAC 12-2-5

Department of State Revenue; Reg 6-6-1.1-202 020
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA