Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal.
Ind. Code § 6-6-1.1-203
Time considered received; imported gasoline; storage
Known as the Gasoline Tax Law
The act spans §§ 6-6-1.1-1001 to 6-6-1.1-910 (129 sections).
As added by Acts 1979, P.L.79, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.