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

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Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received at the time the blended product is produced, compounded, or blended to the extent of the non-gasoline compound, provided that the gasoline tax has been paid on the gasoline which was purchased for the blending process. (Department of State Revenue; Reg 6-6-1.1-206(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2317)

                    
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