45 IAC 12-2-5 Time considered received; withdrawal from in-state refinery or terminal

Sec. 5. (a) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a person that does not hold a valid distributor's license, is received by the owner at the time the gasoline is withdrawn. (b) Except as otherwise provided, gasoline withdrawn from an in-state refinery or terminal, for delivery or transportation to or for the account of a licensed distributor is received by the licensed distributor, to whom or for whose account the gasoline is delivered or transported at the time the gasoline is withdrawn.