Section 45IAC12-2-4. Time considered received; withdrawal from in-state refinery or terminal; event identified

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(a) This section governs only those transactions whereby:

(1) gasoline is stored in an in-state refinery or terminal; and

(2) as a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is:

(A) subsequently used by the purchaser in this state; or

(B) immediately transferred to a destination in this state other than another in-state refinery or terminal.

(b) In the event the aforementioned conditions are met, gasoline is considered received at the time the gasoline is withdrawn. (Department of State Revenue; Reg 6-6-1.1-202(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2314)

                    
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