Time considered received; in-state gasoline not covered by
IC 6-6-1.1-202 through IC ]6-6-1.1-206
Sec. 207. Gasoline acquired in this state by any person not
covered by sections 202 through 206 of this chapter is considered
received at the time of acquisition by the person acquiring it, unless
the person from whom the gasoline is acquired has paid or incurred
liability for, or is exempt under section 301 of this chapter from, the
tax imposed on the gasoline.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.12.
Last modified: May 28, 2006