§ 16-44-2-15 — Receipt of kerosene or gasoline; definition

For the purposes of this chapter, gasoline or
kerosene is considered to be received in Indiana as follows:
(1) If stored in tanks adjacent to a refinery or a marine or pipeline
terminal in Indiana, the gasoline or kerosene is considered to be
received when withdrawn from storage for sale or use in Indiana
or for transportation to destinations in Indiana other than for
transfer to other refineries or marine or pipeline terminals in
Indiana and not before. When so withdrawn, the gasoline or
kerosene is considered to be received by the person who is the
owner of the gasoline or kerosene at the time of withdrawal unless
the gasoline or kerosene is withdrawn for transportation or
delivery to or for the account of a person who is bonded under the
gasoline tax law (IC 6-6-1.1), in which case the gasoline or
kerosene is considered to be received by the person to or for
whose account the gasoline or kerosene is transported or
delivered.
(2) If imported into Indiana (other than to a refinery or marine or
pipeline terminal in Indiana), the gasoline or kerosene is
considered to be received at the time and by the person who is the
owner of the gasoline or kerosene when the gasoline or kerosene
is spotted or placed for unloading in Indiana.
(3) If produced, blended, or compounded in Indiana other than at
a refinery or a marine or pipeline terminal, the gasoline or
kerosene is considered to be received when produced, blended, or
compounded.
[Pre-1993 Recodification Citation: 16-6-11-8(a).]

Legislative History

As added by P.L.2-1993, SEC.27.