"Receive" defined

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-103; IC 6-6-1.1-305 Sec. 15. (a) For purposes of IC 6-6-1.1, "receive" means the action from which a person's gasoline tax liability to the administrator arises. (b) Except as provided in IC 6-6-1.1-305, only when a person has used gasoline without paying or incurring tax liability to their supplier has that person received gasoline. (Department of State Revenue; Reg 6-6-1.1-103(o)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)