Ind. Admin. Code tit. 45, § 12-2-7 - Withdrawal From Refinery or Terminal; Distribution Requirement

Current as of January 1, 1970

45 Iac 12-2-7 - Withdrawal From Refinery or Terminal; Distribution Requirement45 Iac 12-2-7 - Withdrawal From Refinery or Terminal; Distribution Requirement

45 Iac 12-2-6 - Time Considered Received; Withdrawal From In-state Refinery or Terminal; Presumption Of destination 45 Iac 12-2-8 - Time Considered Received; Imported Gasoline Placed Into Storage; Event Identified

45 IAC 12-2-7 Withdrawal from refinery or terminal; distribution requirement

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-202

Sec. 7. A person that obtains gasoline withdrawn from a refinery or terminal but does not subsequently sell and distribute the gasoline to other commercial accounts by tank car, tank truck, or transport is not a distributor as defined by 45 IAC 12-1-4.

(Department of State Revenue; Reg 6-6-1.1-202(040); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2315; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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