45 IAC 12-2-17 Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206; event identified

Sec. 17. In instances where gasoline is acquired in this state by any person and the gasoline tax has not been remitted to the state, the gasoline will be considered to have been received by the person that acquired the gasoline. However, this section shall not apply in instances where the use of gasoline is exempt under 45 IAC 12-3-1 through 45 IAC 12-3-5.