Section 45IAC12-1-15. "Receipt" defined

   (a) For purposes of this chapter [IC 6-6-1.1], the term "receipt" shall mean the event from which a person's gasoline tax liability to the administrator arises.

  (b) The events from which a licensed distributor's gasoline tax liability to the administrator arises, and the time at which such events occur shall be determined by the provisions set forth in sections 202, 203, 204, 205, 206, and 207 of this chapter [45 IAC 12-2-4 through 45 IAC 12-2-18].

  (c) The events which determine the tax liability to the administrator incurred by a person other than a licensed distributor, and the time at which such events occur are set forth in sections 203, 206, and 207 of this chapter [45 IAC 12-2-8 through 45 IAC 12-2-10, 45 IAC 12-2-15 through 45 IAC 12-2-18].

  (d) Except as provided in section 305 [IC 6-6-1.1-305], only when a person has used gasoline without paying or incurring tax liability to his supplier has that person received gasoline. (Department of State Revenue; Reg 6-6-1.1-103(o)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313)