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 45IAC12-2-13. Time considered received; imported gasoline; transport by licensed distributor; event identified
Latest version.
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Gasoline which is imported into this state by a licensed distributor which is sold and delivered in this state directly to a person other than a licensed distributor is received at the time the gasoline is delivered. (Department of State Revenue; Reg 6-6-1.1-205(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2317)