Section 45IAC12-2-1. Imposition of tax

   (a) Except as otherwise provided, a tax known as the gasoline tax is imposed upon the use of all gasoline in this state.

  (b) For purposes of this chapter [IC 6-6-1.1], the term "use" shall only apply to those transactions whereby gasoline is transferred or otherwise used outside refinery, terminal, or pipeline.

  (c) For purposes of this chapter [IC 6-6-1.1], the term "use" shall mean:

(1) the exercise of any right or power over gasoline in this state incident to the ownership of that gasoline by each person to whom such rights or powers exist;

(2) the keeping or retention of gasoline in this state for any purpose by each person to whom such rights or powers exist; or

(3) the consumption, depletion, or other expenditure of gasoline in this state except for destruction, loss, evaporation or shrinkage.

  (d) All gasoline used in state shall be considered to have been received or acquired. (Department of State Revenue; Reg 6-6-1.1-201(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313)