Time considered received; withdrawal from in-state refinery or terminal; presumption of destination

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-202 Sec. 6. Gasoline which is withdrawn from an in-state refinery or terminal is presumed to be withdrawn for sale or use in this state, or for transfer to a destination in this state other than another in-state refinery or terminal. (Department of State Revenue; Reg 6-6-1.1-202(030); filed Sep 19, 1983, 2:23 pm: 6 IR 2315)