Time considered received; imported gasoline placed into storage

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-205 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. (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)