Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-8 - Time considered received; imported gasoline placed into storage; event identified
Universal Citation: 45 IN Admin Code 2-8
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-203
Sec. 8.
Gasoline which is imported into this state and placed in storage at a place other than a refinery or terminal is received at the time the gasoline is unloaded in this state.
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