Section 45IAC12-2-1. Imposition of tax

Section 45IAC12-2-2. Imposition of tax; payment of tax by a licensed distributor; invoiced gallonage

Section 45IAC12-2-3. Imposition of tax; ultimate burden of tax

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

Section 45IAC12-2-5. Time considered received; withdrawal from in-state refinery or terminal

Section 45IAC12-2-6. Time considered received; withdrawal from in-state refinery or terminal; presumption of destination

Section 45IAC12-2-7. Withdrawal from refinery or terminal; distribution requirement

Section 45IAC12-2-8. Time considered received; imported gasoline placed into storage; event identified

Section 45IAC12-2-9. Time considered received; imported gasoline placed into storage

Section 45IAC12-2-10. Time considered received; destruction of imported gasoline

Section 45IAC12-2-11. Time considered received; imported gasoline; used directly from transport; event identified

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

Section 45IAC12-2-13. Time considered received; imported gasoline; transport by licensed distributor; event identified

Section 45IAC12-2-14. Time considered received; imported gasoline; transport by licensed distributor

Section 45IAC12-2-15. Time considered received; in-state gasoline produced or blended; event identified

Section 45IAC12-2-16. Time considered received; in-state gasoline produced or blended

Section 45IAC12-2-17. Time considered received; in-state gasoline not covered by 6-6-1.1-202 through 6-6-1.1-206; event identified

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

Section 45IAC12-2-19. Imported gasoline; motor vehicle fuel supply tank