Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC12. GASOLINE TAX |
Rule 45IAC12-2. Imposition of Tax |
Section 45IAC12-2-10. Time considered received; destruction of imported gasoline
Latest version.
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In the event gasoline is imported into this state by tank car, tank truck, transport or other motor vehicle, and is lost or destroyed in this state, in whole or in part, prior to being unloaded and placed into storage, the entire load of gasoline is considered received at the time the gasoline is destroyed or lost by the person who would have received the gasoline had the destruction not occurred. (Department of State Revenue; Reg 6-6-1.1-203(030); filed Sep 19, 1983, 2:23 pm: 6 IR 2316)