Ind. Admin. Code tit. 45, § 12-2-5 - Time Considered Received; Withdrawal From In-state Refinery or Terminal

Current as of January 1, 1970

45 Iac 12-2-5 - Time Considered Received; Withdrawal From In-state Refinery or Terminal45 Iac 12-2-5 - Time Considered Received; Withdrawal From In-state Refinery or Terminal

45 Iac 12-2-4 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Event Identified 45 Iac 12-2-6 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Presumption Of destination

45 IAC 12-2-5 Time considered received; withdrawal from in-state refinery or terminal

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 5. (a) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a person that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn.

(b) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the time the gasoline is withdrawn.

(Department of State Revenue; Reg 6-6-1.1-202(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; errata, 7 IR 579; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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