45 IAC 12-2-15 Time considered received; in-state gasoline produced or blended; event identified

Sec. 15. Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received by the person blending the product at the time the blended product is produced, compounded, or blended to the extent of the non-gasoline compound, provided that the gasoline tax has been paid on the gasoline purchased for the blending process.