Section 45 IAC 12-1-15 - "Receive" definedAuthority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-103; IC 6-6-1.1-305
Sec. 15.
(a) For purposes of IC 6-6-1.1, "receive" means the action from which a person's gasoline tax liability to the administrator arises.(b) Except as provided in IC 6-6-1.1-305, only when a person has used gasoline without paying or incurring tax liability to their supplier has that person received gasoline.Department of State Revenue; Reg 6-6-1.1-103 o (010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA