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Indiana · Snapshot 2026

IC 6-6-2.5-16.1: "Permissive supplier"

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
  3. Chapter 2.5. Special Fuel Tax

Sec. 16.1. As used in this chapter, "permissive supplier" means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code.

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

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