Section 45IAC12-2-18. Time considered received; in-state gasoline not covered by 6-6-1.1-202 through 6-6-1.1-206

Latest version.

(a) In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received by the person who acquired the gasoline.

(b) Paragraph (1) [renumbered subsection (a) by the revisor] does not apply in instances where the use of the gasoline is exempt under section 301 of this chapter [45 IAC 12-3-1 through 45 IAC 12-3-5]. (Department of State Revenue; Reg 6-6-1.1-207(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2318)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');