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 45IAC12-2-11. Time considered received; imported gasoline; used directly from transport; event identified
Latest version.
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Gasoline which is imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed, or used by the transport unit, in whole or in part, prior to being placed into storage is received at the time the gasoline is used. (Department of State Revenue; Reg 6-6-1.1-204(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2317)