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