Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-13
Time considered received; imported gasoline; transport by licensed distributor; event identified
Official textiac.iga.in.govlast amended
Sec. 13. Gasoline imported into this state by a licensed distributor that is sold and delivered in this state directly to a person other than a
licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered.
(Department of State Revenue; Reg 6-6-1.1-205(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2317; filed Dec 12, 2023, 2:27 p.m.:
20240110-IR-045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-205(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2317; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-2-1 · Imposition of tax
- 12-2-2 · Imposition of tax; payment of tax by a licensed distributor;…
- 12-2-3 · Imposition of tax; ultimate burden of tax
- 12-2-4 · Time considered received; withdrawal from in-state refinery or…
- 12-2-5 · Time considered received; withdrawal from in-state refinery or…
- 12-2-6 · Time considered received; withdrawal from in-state refinery or…
- 12-2-7 · Withdrawal from refinery or terminal; distribution requirement
- 12-2-8 · Time considered received; imported gasoline placed into…
- 12-2-9 · Time considered received; imported gasoline placed into storage
- 12-2-10 · Time considered received; destruction of imported gasoline
- 12-2-11 · Time considered received; imported gasoline; used directly…
- 12-2-12 · Time considered received; imported gasoline; used directly…
- 12-2-13 · Time considered received; imported gasoline; transport by…
- 12-2-14 · Time considered received; imported gasoline; transport by…
- 12-2-15 · Time considered received; in-state gasoline produced or…
- 12-2-16 · Time considered received; in-state gasoline produced or…
- 12-2-17 · Time considered received; in-state gasoline not covered by IC…
- 12-2-18 · Time considered received; in-state gasoline not covered by…
- 12-2-19 · Imported gasoline; motor vehicle fuel supply tank
- 12-3-1 · Exemptions: exported gasoline
- 12-3-2 · Exemptions: sales to United States government
- 12-3-3 · Exemptions: consumption by licensed distributor
- 12-3-4 · Exemption: gasoline lost or destroyed
- 12-3-5 · Exemption: gasoline lost or destroyed; receipt prior to…
- 12-3-6 · Application for exemption permit; persons eligible