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

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Gasoline which is imported into this state and placed in storage at a place other than a refinery or terminal is received at the time the gasoline is unloaded in this state. (Department of State Revenue; Reg 6-6-1.1-203(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2315)

                    
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