Time considered received; in-state gasoline; withdrawal from
refinery or terminal
Sec. 202. (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received when it is withdrawn from an in-state refinery or terminal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withdrawn from the refinery or terminal.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withdrawn for delivery or transportation to or for the account of the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(c) Only when gasoline is withdrawn for delivery or transportation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 section 103(d) of
this chapter.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.2; Acts 1980, P.L.51, SEC.7.
Last modified: May 28, 2006