Time considered received; imported gasoline; used directly from transport; event identified

Sec. 11. Gasoline imported into this state by tank car, tank truck, transport, or other motor vehicle, which is withdrawn from, consumed,

or used by the transport unit, in whole or in part, before being placed into storage, is received at the time the gasoline is used by the person that would

have received the gasoline under sections 8 through 10 of this rule or section 13 of this rule had the gasoline not been withdrawn or consumed before

being delivered into storage.

(Department of State Revenue; Reg 6-6-1.1-204(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2317;

filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)