Sec. 3. As used in this chapter, "fueling station" refers to tangible property (other than a building and its structural components) that:
(1) consists of:
(A) a tank or other storage unit;
(B) a pump or other dispensing equipment; and
(C) other components; and
(2) is used by:
(A) a person engaged in the business of selling motor fuel at retail, to enable motor fuel to be dispensed directly into the fuel tank of a customer's motor vehicle;
(B) a person engaged in a business, other than a business described in clause (A), to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, if the fueling station is accessible to members of the public; or
(C) a unit to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, regardless of whether the fueling station is accessible to members of the public.
As added by P.L.151-2009, SEC.1.
Structure Indiana Code
Title 4. State Offices and Administration
Article 4. Lieutenant Governor
Chapter 32.2. Alternative Fuel Fueling Station Grant Program
4-4-32.2-1. "Alternative Fuel"
4-4-32.2-2. "Alternative Fuel Compatible"
4-4-32.2-8. "Qualified Investment"
4-4-32.2-11. Office Determines Amount of Grant; Limit on Amount
4-4-32.2-12. Administrative Responsibilities of the Office
4-4-32.2-13. Limit on Total Grants Awarded for All Fiscal Years
4-4-32.2-15. Grant Not Subject to State Adjusted Gross Income Tax
4-4-32.2-16. Grant Does Not Reduce Basis of Qualified Property