Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-6-1.1-202

Time considered received; in-state gasoline; withdrawal from

Official textiga.in.govlast amended

refinery or terminal

Sec. 202.

# (a)

For purposes of this chapter, gasoline is considered received when it is withdrawn from an in-state refinery or terminal for sale or use in this state or for transfer to a destination in this state, unless the destination is another in-state refinery or terminal.

# (b)

Gasoline is received by the owner of the gasoline when it is withdrawn from the refinery or terminal. However, if the gasoline is withdrawn for delivery or transportation to or for the account of the holder of a distributor license, then the gasoline is received by the distributor to whom or for whose account it is delivered or transported.

# (c)

Only when gasoline is withdrawn for delivery or transportation to a person who sells and distributes by tank car, tank truck, or transport is that person a distributor as defined by section 103(d) of this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.2; Acts 1980,
P.L.51, SEC.7.

Amendment history

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.2; Acts 1980, P.L.51, SEC.7.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-5.5-9-1 · Rules
  2. 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
  3. 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
  4. 6-5.5-9-4 · Exemption from income taxes
  5. 6-5.5-9-5 · Depositor or owner of capital stock, share accounts,…
  6. 6-6-1.1-101 · Short title
  7. 6-6-1.1-102 · Application of definitions and rules of construction
  8. 6-6-1.1-103 · Definitions
  9. 6-6-1.1-104 · Rules of construction
  10. 6-6-1.1-105 · Citation to prior law
  11. 6-6-1.1-201 · Rate and burden of tax
  12. 6-6-1.1-201.5 · Repealed
  13. 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal…
  14. 6-6-1.1-203 · Time considered received; imported gasoline; storage
  15. 6-6-1.1-204 · Time considered received; imported gasoline; use directly…
  16. 6-6-1.1-205 · Time considered received; imported gasoline; transport by
  17. 6-6-1.1-206 · Time considered received; in-state gasoline produced or
  18. 6-6-1.1-207 · Time considered received; in-state gasoline not covered by
  19. 6-6-1.1-208 · Imported gasoline; motor vehicle fuel supply tanks;…
  20. 6-6-1.1-209 · Inventory tax; imposition; computation; listed tax
  21. 6-6-1.1-301 · Exemptions
  22. 6-6-1.1-302 · Application for exemption permit; persons eligible
  23. 6-6-1.1-303 · Application for exemption permit; form; fee
  24. 6-6-1.1-304 · Application for exemption permit; investigation
  25. 6-6-1.1-305 · Exemption permit holders; issuance of certificate to
Full table of contents →