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