Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-4
Time considered received; withdrawal from in-state refinery or terminal; event identified
Sec. 4. Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met:
# (1)
Gasoline is stored in an in-state refinery or terminal.
# (2)
As a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is:
# (A)
subsequently used by the purchaser in this state; or
# (B)
immediately transferred to a destination in this state other than another in-state refinery or terminal.
(Department of State Revenue; Reg 6-6-1.1-202(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; filed Dec 12, 2023, 2:27 p.m.:
20240110-IR-045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-202(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-1-9 · "Person" defined
- 12-1-10 · "Public highway" defined (Repealed)
- 12-1-11 · "Taxable marine facility" defined
- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)
- 12-1-14 · "Refinery or terminal operator" defined
- 12-1-15 · "Receive" defined
- 12-1-16 · "Acquire" defined
- 12-1-17 · "Use" defined
- 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…