Indiana Code - Taxation - Title 6, Section 6-6-1.1-204

Time considered received; imported gasoline; use directly from
transport

Sec. 204. If the gasoline referred to in section 203 of this chapter
is used in this state directly from the transportation equipment by
which it is transported, then it is received when it is brought into this
state and by the person who uses it in this state.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.9.

Last modified: May 28, 2006