Indiana Statutes
§ 6-6-1.1-202 — Time considered received; in-state gasoline; withdrawal from refinery or terminal
Indiana § 6-6-1.1-202
This text of Indiana § 6-6-1.1-202 (Time considered received; in-state gasoline; withdrawal from refinery or terminal) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-6-1.1-202 (2026).
Text
(a)For purposes of this chapter, gasoline
is considered received when it is withdrawn from an in-state refinery
or terminal for sale or use in this state or for transfer to a destination in
this state, unless the destination is another in-state refinery or terminal.
(b)Gasoline is received by the owner of the gasoline when it is
withdrawn from the refinery or terminal. However, if the gasoline is
withdrawn for delivery or transportation to or for the account of the
holder of a distributor license, then the gasoline is received by the
distributor to whom or for whose account it is delivered or transported.
(c)Only when gasoline is withdrawn for delivery or transportation
to a person who sells and distributes by tank car, tank truck, or
transport is that person a distributor as defined by
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-1.1-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-1.1-202.