Imposition of Tax | Midpage

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Indiana Administrative Code

Rule 2

Imposition of Tax

Department of State Revenue

1Imposition of tax 2Imposition of tax; payment of tax by a licensed distributor; invoiced or billed gallonage 3Imposition of tax; ultimate burden of tax 4Time considered received; withdrawal from in-state refinery or terminal; event identified 5Time considered received; withdrawal from in-state refinery or terminal 6Time considered received; withdrawal from in-state refinery or terminal; presumption of destination 7Withdrawal from refinery or terminal; distribution requirement 8Time considered received; imported gasoline placed into storage; event identified 9Time considered received; imported gasoline placed into storage 10Time considered received; destruction of imported gasoline 11Time considered received; imported gasoline; used directly from transport; event identified 13Time considered received; imported gasoline; transport by licensed distributor; event identified 15Time considered received; in-state gasoline produced or blended; event identified 17Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6- 1.1-206 ; event identified 19Imported gasoline; motor vehicle fuel supply tank