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Indiana Code — Title 6 (Taxation)

IC 6-6-1.1-207

Time considered received; in-state gasoline not covered by

Official textiga.in.govlast amended

IC 6-6-1.1-202 through IC 6-6-1.1-206
Sec. 207. Gasoline acquired in this state by any person not covered by sections 202 through 206 of this chapter is considered received at the time of acquisition by the person acquiring it, unless the person from whom the gasoline is acquired has paid or incurred liability for, or is exempt under section 301 of this chapter from, the tax imposed on the gasoline.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.12.

Amendment history

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.12.

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Nearby sections (25 sections)
  1. 6-6-1.1-101 · Short title
  2. 6-6-1.1-102 · Application of definitions and rules of construction
  3. 6-6-1.1-103 · Definitions
  4. 6-6-1.1-104 · Rules of construction
  5. 6-6-1.1-105 · Citation to prior law
  6. 6-6-1.1-201 · Rate and burden of tax
  7. 6-6-1.1-201.5 · Repealed
  8. 6-6-1.1-202 · Time considered received; in-state gasoline; withdrawal…
  9. 6-6-1.1-203 · Time considered received; imported gasoline; storage
  10. 6-6-1.1-204 · Time considered received; imported gasoline; use directly…
  11. 6-6-1.1-205 · Time considered received; imported gasoline; transport by
  12. 6-6-1.1-206 · Time considered received; in-state gasoline produced or
  13. 6-6-1.1-207 · Time considered received; in-state gasoline not covered by
  14. 6-6-1.1-208 · Imported gasoline; motor vehicle fuel supply tanks;…
  15. 6-6-1.1-209 · Inventory tax; imposition; computation; listed tax
  16. 6-6-1.1-301 · Exemptions
  17. 6-6-1.1-302 · Application for exemption permit; persons eligible
  18. 6-6-1.1-303 · Application for exemption permit; form; fee
  19. 6-6-1.1-304 · Application for exemption permit; investigation
  20. 6-6-1.1-305 · Exemption permit holders; issuance of certificate to
  21. 6-6-1.1-401 · License to distributor; requirement
  22. 6-6-1.1-402 · License to distributor; application; contents
  23. 6-6-1.1-403 · License to distributor; denial; grounds; hearing
  24. 6-6-1.1-404 · License to distributor; foreign corporations
  25. 6-6-1.1-405 · License to distributor; financial statement; fee
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