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 12-2-8 - Time considered received; imported gasoline placed into storage; event identified

45 Ind. Admin. Code 12-2-8

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Current through September 4, 2024
Section 45 IAC 12-2-8 - Time considered received; imported gasoline placed into storage; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-203

Sec. 8.

Gasoline which is imported into this state and placed in storage at a place other than a refinery or terminal is received at the time the gasoline is unloaded in this state.

45 IAC 12-2-8

Department of State Revenue; Reg 6-6-1.1-203010; filed Sep 19, 1983, 2:23 pm: 6 IR 2315