Sec. 10. As used in this chapter, "refiner" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.
As added by P.L.227-2013, SEC.1.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 3.5. Collection of Use Tax on Gasoline
6-2.5-3.5-3. "Federal Gasoline Tax"
6-2.5-3.5-5. "Indiana Gasoline Tax"
6-2.5-3.5-8. "Purchase or Shipment"
6-2.5-3.5-9. "Qualified Distributor"
6-2.5-3.5-11. "Terminal Operator"
6-2.5-3.5-12. "Total Price per Unit"
6-2.5-3.5-15. Monthly Notice of the Gasoline Use Tax Rate
6-2.5-3.5-16. Remittance of Gasoline Use Tax to the Department
6-2.5-3.5-17. Permit to Receive Gasoline Without Paying the Gasoline Use Tax
6-2.5-3.5-18. Bond Associated With a Permit
6-2.5-3.5-19. Collection of Gasoline Use Tax
6-2.5-3.5-20. Remittance of Gasoline Use Tax; Reporting
6-2.5-3.5-21. Invoicing; Sales to Exempt Purchasers
6-2.5-3.5-22. Purchases or Shipments of Gasoline to or From Locations Outside Indiana
6-2.5-3.5-23. Consequences for Failure to Pay and Failure to File
6-2.5-3.5-24. Display of Price
6-2.5-3.5-25. Exempt Transactions; Refunds; Procedures
6-2.5-3.5-26. Relation to the State Gross Retail Tax; Exemptions