Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-203
Time considered received; imported gasoline; storage
Official textiga.in.govlast amended
Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.8.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
- 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
- 6-5.5-9-4 · Exemption from income taxes
- 6-5.5-9-5 · Depositor or owner of capital stock, share accounts,…
- 6-6-1.1-101 · Short title
- 6-6-1.1-102 · Application of definitions and rules of construction
- 6-6-1.1-103 · Definitions
- 6-6-1.1-104 · Rules of construction
- 6-6-1.1-105 · Citation to prior law
- 6-6-1.1-201 · Rate and burden of tax
- 6-6-1.1-201.5 · Repealed
- 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal…
- 6-6-1.1-203 · Time considered received; imported gasoline; storage
- 6-6-1.1-204 · Time considered received; imported gasoline; use directly…
- 6-6-1.1-205 · Time considered received; imported gasoline; transport by
- 6-6-1.1-206 · Time considered received; in-state gasoline produced or
- 6-6-1.1-207 · Time considered received; in-state gasoline not covered by
- 6-6-1.1-208 · Imported gasoline; motor vehicle fuel supply tanks;…
- 6-6-1.1-209 · Inventory tax; imposition; computation; listed tax
- 6-6-1.1-301 · Exemptions
- 6-6-1.1-302 · Application for exemption permit; persons eligible
- 6-6-1.1-303 · Application for exemption permit; form; fee
- 6-6-1.1-304 · Application for exemption permit; investigation
- 6-6-1.1-305 · Exemption permit holders; issuance of certificate to
- 6-6-1.1-401 · License to distributor; requirement