Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 2 - Imposition of Tax
Section 2-9 - Time considered received; imported gasoline placed into storage

Universal Citation: 45 IN Admin Code 2-9

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-205

Sec. 9.

(a) Gasoline is considered received by the licensed distributor for whom the gasoline is being imported when it is imported into this state by tank car, tank truck, transport, or other motor vehicle, to or for the account of a licensed distributor, and is subsequently placed into storage at a place other than a refinery or terminal.

(b) In instances where gasoline is being imported to or for the account of a person other than a licensed distributor and IC 6-6-1.1-205 is not applicable, gasoline is considered received by the person for whom the gasoline is being imported when it is imported into this state by tank car, tank truck, transport, or other motor vehicle, and is subsequently placed into storage at a place other than a refinery or terminal.

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