45 IAC 12-1-15
45 IAC 12-1-15 "Receive" defined
Cite as Ind. Admin. Code tit. 45, r. 12-1-15
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.