Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-2-9
Time considered received; imported gasoline placed into storage
Sec. 9. (a) Gasoline is considered received by the licensed distributor for whom the gasoline is being imported when it is imported into
this state by tank car, tank truck, transport, or other motor vehicle, to or for the account of a licensed distributor, and is subsequently placed into
storage at a place other than a refinery or terminal.
(b) In instances where gasoline is being imported to or for the account of a person other than a licensed distributor and IC 6-6-1.1-
205 is not applicable, gasoline is considered received by the person for whom the gasoline is being imported when it is imported into this state
by tank car, tank truck, transport, or other motor vehicle, and is subsequently placed into storage at a place other than a refinery or terminal.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-203(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2316; errata, 6 IR 2416; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 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…
- 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