Ind. Admin. Code tit. 45, r. 12-2-8
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-203
Sec. 8. Gasoline which is imported into this state and placed in storage at a place other than a refinery or terminal is received at the time the gasoline is unloaded in this state.
(Department of State Revenue; Reg 6-6-1.1-203(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2315)