{"data":{"id":"us-in/ic-6-6-1.1-203","jurisdiction":"us-in","citation":"IC 6-6-1.1-203","heading":"Time considered received; imported gasoline; storage","body":"Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-203","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5dc0069c3e9dee43ea761f2f94c3204dd0c3e7b5a3c42ed2e8ce6ce965b27257","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-202","next":"us-in/ic-6-6-1.1-204"},"notice":"GroundRules: Original legal text. Not legal advice."}