Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-13 - Time considered received; imported gasoline; transport by licensed distributor; event identified
Universal Citation: 45 IN Admin Code 2-13
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-205
Sec. 13.
Gasoline imported into this state by a licensed distributor that is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered.
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