45 IAC 12-2-4 Time considered received; withdrawal from in-state refinery or terminal; event identified

Sec. 4. Gasoline is considered received at the time the gasoline is withdrawn in the event that the following conditions are met: (1) Gasoline is stored in an in-state refinery or terminal. (2) As a result of a transaction, gasoline is withdrawn by the purchaser, or for the account of the purchaser, and is: (A) subsequently used by the purchaser in this state; or (B) immediately transferred to a destination in this state other than another in-state refinery or terminal.