Time considered received; imported gasoline; transport by licensed distributor; event identified

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-205 Sec. 13. Gasoline imported into this state by a licensed distributor that is sold and delivered in this state directly to a person other than a licensed distributor is received by the licensed distributor that imported the gasoline at the time the gasoline is delivered. (Department of State Revenue; Reg 6-6-1.1-205(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2317; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)