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 12-2-6 - Time considered received; withdrawal from in-state refinery or terminal; presumption of destination

45 Ind. Admin. Code 12-2-6

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Current through September 4, 2024
Section 45 IAC 12-2-6 - Time considered received; withdrawal from in-state refinery or terminal; presumption of destination

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 6.

Gasoline which is withdrawn from an in-state refinery or terminal is presumed to be withdrawn for sale or use in this state, or for transfer to a destination in this state other than another in-state refinery or terminal.

45 IAC 12-2-6

Department of State Revenue; Reg 6-6-1.1-202030; filed Sep 19, 1983, 2:23 pm: 6 IR 2315