Imposition of Tax
45 Iac 12-2-1 - Imposition of Tax45 Iac 12-2-2 - Imposition of Tax; Payment of Tax by a Licensed Distributor; Invoiced or Billed Gallonage45 Iac 12-2-3 - Imposition of Tax; Ultimate Burden of Tax45 Iac 12-2-4 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Event Identified45 Iac 12-2-5 - Time Considered Received; Withdrawal From In-state Refinery or Terminal45 Iac 12-2-6 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Presumption Of
destination45 Iac 12-2-7 - Withdrawal From Refinery or Terminal; Distribution Requirement45 Iac 12-2-8 - Time Considered Received; Imported Gasoline Placed Into Storage; Event Identified45 Iac 12-2-9 - Time Considered Received; Imported Gasoline Placed Into Storage45 Iac 12-2-10 - Time Considered Received; Destruction of Imported Gasoline45 Iac 12-2-11 - Time Considered Received; Imported Gasoline; Used Directly From Transport; Event Identified45 Iac 12-2-12 - Time Considered Received; Imported Gasoline; Used Directly From Transport (repealed)45 Iac 12-2-13 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor; Event
identified45 Iac 12-2-14 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor
(repealed)45 Iac 12-2-15 - Time Considered Received; In-state Gasoline Produced or Blended; Event Identified45 Iac 12-2-16 - Time Considered Received; In-state Gasoline Produced or Blended (repealed)45 Iac 12-2-17 - Time Considered Received; In-state Gasoline Not Covered by Ic 6-6-1.1-202 Through Ic 6-6-1.1-206; Event Identified45 Iac 12-2-18 - Time Considered Received; In-state Gasoline Not Covered by 6-6-1.1-202 Through 6-6-1.1-206
(repealed)45 Iac 12-2-19 - Imported Gasoline; Motor Vehicle Fuel Supply Tank