Indiana Code - Taxation - Title 6, Section 6-6-1.1-203

Time considered received; imported gasoline; storage

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.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.8.

Last modified: May 28, 2006