Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-11 - Time considered received; imported gasoline; used directly from transport; event identified
Universal Citation: 45 IN Admin Code 2-11
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-204
Sec. 11.
Gasoline imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed, or used by the transport unit, in whole or in part, before being placed into storage, is received at the time the gasoline is used by the person that would have received the gasoline under sections 8 through 10 of this rule or section 13 of this rule had the gasoline not been withdrawn or consumed before being delivered into storage.
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