Time considered received; destruction of imported gasoline

Sec. 10. In the event gasoline is imported into this state by tank car, tank truck, transport or other motor vehicle, and is lost or destroyed

in this state, in whole or in part, prior to being unloaded and placed into storage, the entire load of gasoline is considered received at the time the

gasoline is destroyed or lost by the person who would have received the gasoline had the destruction not occurred.

(Department

of State Revenue; Reg 6-6-1.1-203(030); filed Sep 19, 1983, 2:23 pm: 6 IR 2316)