Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-5
Time considered received; withdrawal from in-state refinery or terminal
Sec. 5. (a) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for
the account of a person that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn.
(b) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the
account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the
time the gasoline is withdrawn.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-202(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2314; errata, 7 IR 579; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-1-10 · "Public highway" defined (Repealed)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- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)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…
- 12-2-17 · Time considered received; in-state gasoline not covered by IC…