Indiana § 16-44-2-15 - Receipt of kerosene or gasoline; definition
Full text of Indiana Indiana Code § 16-44-2-15 — Receipt of kerosene or gasoline; definition, with citation guidance and answers to common questions.
§ 16-44-2-15. Receipt of kerosene or gasoline; definition
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to a refinery or a marine or pipeline terminal in Indiana, the gasoline or kerosene is considered to be received when withdrawn from storage for sale or use in Indiana or for transportation to destinations in Indiana other than for transfer to other refineries or marine or pipeline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 When so withdrawn, the gasoline or kerosene is considered to be received by the person who is the owner of the gasoline or kerosene at the time of withdrawal unless the gasoline or kerosene is withdrawn for transportation or delivery to or for the account of a person who is bonded under the gasoline tax law (IC 6-6-1.1), in which case the gasoline or kerosene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.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 16-44-2-15
What does Indiana Code § 16-44-2-15 cover?
Section 16-44-2-15 ("Receipt of kerosene or gasoline; definition") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 16-44-2-15?
A common citation format is "Indiana Code § 16-44-2-15" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 16-44-2-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.