Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-17 - Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified
Universal Citation: 45 IN Admin Code 2-17
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-207
Sec. 17.
In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received by the person that acquired the gasoline. However, this section shall not apply in instances where the use of gasoline is exempt under 45 IAC 12-3-1 through 45 IAC 12-3-5.
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