Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-17
Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6- 1.1-206 ; event identified
Sec. 17. In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the
gasoline will be considered to have been received by the person that acquired the gasoline. However, this section shall not apply in instances where
the use of gasoline is exempt under 45 IAC 12-3-1 through 45 IAC 12-3-5.
(Department of State
Revenue; Reg 6-6-1.1-207(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2318; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-
045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-207(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2318; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR- 045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 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
- 12-3-7 · Application for exemption permit; form; surety bond;…
- 12-4-1 · License to distributor; requirement
- 12-4-2 · License to distributor; failure to obtain; application of…
- 12-4-3 · License to distributor; application; contents