Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-15 - Time considered received; in-state gasoline produced or blended; event identified
Universal Citation: 45 IN Admin Code 2-15
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-206
Sec. 15.
Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received by the person blending the product at the time the blended product is produced, compounded, or blended to the extent of the non-gasoline compound, provided that the gasoline tax has been paid on the gasoline purchased for the blending process.
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