Sec. 15. For the purposes of this chapter, gasoline or kerosene is considered to be received in Indiana as follows:
(1) If stored in tanks adjacent to a refinery or a marine or pipeline terminal in Indiana, the gasoline or kerosene is considered to be received when withdrawn from storage for sale or use in Indiana or for transportation to destinations in Indiana other than for transfer to other refineries or marine or pipeline terminals in Indiana and not before. When so withdrawn, the gasoline or kerosene is considered to be received by the person who is the owner of the gasoline or kerosene at the time of withdrawal unless the gasoline or kerosene is withdrawn for transportation or delivery to or for the account of a person who is bonded under the gasoline tax law (IC 6-6-1.1), in which case the gasoline or kerosene is considered to be received by the person to or for whose account the gasoline or kerosene is transported or delivered.
(2) If imported into Indiana (other than to a refinery or marine or pipeline terminal in Indiana), the gasoline or kerosene is considered to be received at the time and by the person who is the owner of the gasoline or kerosene when the gasoline or kerosene is spotted or placed for unloading in Indiana.
(3) If produced, blended, or compounded in Indiana other than at a refinery or a marine or pipeline terminal, the gasoline or kerosene is considered to be received when produced, blended, or compounded.
[Pre-1993 Recodification Citation: 16-6-11-8(a).]
As added by P.L.2-1993, SEC.27.
Structure Indiana Code
Article 44. Product Labeling and Inspection
Chapter 2. Inspection, Sale, and Delivery of Petroleum Products
16-44-2-3. "Petroleum Products" Defined
16-44-2-4. Gasoline and Kerosene for Sale or Use in Indiana; Inspection of Samples; Fee
16-44-2-5. Imported Gasoline and Kerosene; Inspection of Samples; Fee
16-44-2-6. Place of Inspections
16-44-2-7. Prohibition on Sale of Defective Products
16-44-2-8. Conduct of Inspections; Minimum Specifications
16-44-2-11. Samples; Inspections and Tests
16-44-2-12. Powers of Law Enforcement Officers
16-44-2-13. Rules and Regulations Governing Inspections, Forms, and Enforcement
16-44-2-14. Railroad and Transportation Companies; Records; Inspections
16-44-2-15. Receipt of Kerosene or Gasoline; Definition
16-44-2-16. Records of Tests and Inspections
16-44-2-17. Certificate of Inspection
16-44-2-18. Inspection Fees; Surety Bond
16-44-2-18.5. Special Fuel Inspection Fee; Collection; Refunds
16-44-2-19. Disposition of Funds Collected
16-44-2-20. Inspectors; Conflict of Interest