{"data":{"id":"us-in/ic-6-6-1.1-207","jurisdiction":"us-in","citation":"IC 6-6-1.1-207","heading":"Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC 6-6-1.1-206","body":"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.","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#6-6-1.1-207","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"659ffd7701f11ac031e5d6eb2c70cc32f5e404a6a63658dda5bd3f2d82383e25","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-206","next":"us-in/ic-6-6-1.1-208"},"notice":"GroundRules: Original legal text. Not legal advice."}