GroundRules
← Search the law
Indiana · Snapshot 2026

IC 6-2.5-3.5-11: "Terminal operator"

Read at publisher ↗
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. 11. As used in this chapter, "terminal operator" means a person that:

(1) stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or

(2) stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.

Collected 2026-09-09T01:51:39Z. Source file · JSON

Browse this collection