Section 45IAC12-2-12. Time considered received; imported gasoline; used directly from transport

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Gasoline which is imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed, or used by the transport unit, in whole or in part, prior to being placed into storage is received by the person who would have received the gasoline under section 203 or 205 of this chapter [45 IAC 12-2-8 through 45 IAC 12-2-10 or 45 IAC 12-2-13 through 45 IAC 12-2-14] had the gasoline not been withdrawn or consumed prior to being delivered into storage. (Department of State Revenue; Reg 6-6-1.1-204(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2317)

                    
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