GroundRules
IC 6-2.5-3.5-1: "Distributor"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
- Chapter 3.5. Collection of Use Tax on Gasoline
Sec. 1. As used in this chapter, "distributor" means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase.
Collected 2026-09-09T01:51:39Z. Source file · JSON