Ind. Admin. Code tit. 45, § 12-2-13 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor; Event identified

Current as of January 1, 1970

45 Iac 12-2-13 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor; Event identified45 Iac 12-2-13 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor; Event identified

45 Iac 12-2-12 - Time Considered Received; Imported Gasoline; Used Directly From Transport (repealed)45 Iac 12-2-14 - Time Considered Received; Imported Gasoline; Transport by Licensed Distributor (repealed)

45 IAC 12-2-13 Time considered received; imported gasoline; transport by licensed distributor; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-205

Sec. 13. Gasoline imported into this state by a licensed distributor that is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered.

(Department of State Revenue; Reg 6-6-1.1-205(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2317; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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