Indiana Code - Taxation - Title 6, Section 6-6-1.1-205

Time considered received; imported gasoline; transport by licensed
distributor

Sec. 205. Gasoline shipped or brought into this state by a licensed
distributor which is sold and delivered in this state directly to
someone other than a licensed distributor is considered received by
the distributor shipping or bringing the fuel into this state.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.10.

Last modified: May 28, 2006