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Indiana · Snapshot 2026

IC 6-2.5-3.5-10: "Refiner"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES
  3. 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

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