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

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(a) In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received.

(b) Paragraph (1) [renumbered subsection (a) by the revisor] does not apply in instances where the use of gasoline is exempt under section 301 of this chapter [45 IAC 12-3-1 through 45 IAC 12-3-5]. (Department of State Revenue; Reg 6-6-1.1-207(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2318)

                    
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