Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-4 - Time considered received; withdrawal from in-state refinery or terminal; event identified
Universal Citation: 45 IN Admin Code 2-4
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-202
Sec. 4.
Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met:
(1) Gasoline is stored in an in-state refinery or terminal.
(2) As a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is:
(A)
subsequently used by the purchaser in this state; or
(B) immediately transferred to a destination
in this state other than another in-state refinery or
terminal.
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