IC 6-2.5-3.5-10: "Refiner"
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. 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.
Collected 2026-09-09T01:51:39Z. Source file · JSON