45 IAC 12-2-13
45 IAC 12-2-13 Time considered received; imported gasoline; transport by licensed distributor; event identified
Cite as Ind. Admin. Code tit. 45, r. 12-2-13
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.