45 IAC 12-2-4 Time considered received; withdrawal from in-state refinery or terminal; event identified

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 4. Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met:

(1) Gasoline is stored in an in-state refinery or terminal.

(2) As a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is:

(A) subsequently used by the purchaser in this state; or

(B) immediately transferred to a destination in this state other than another in-state refinery or terminal.

(Department of State Revenue; Reg 6-6-1.1-202(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)