IC 6-6-2.5-19: "Rack"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
- Chapter 2.5. Special Fuel Tax
Sec. 19. As used in this chapter, "rack" means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel.
Collected 2026-09-09T01:51:39Z. Source file · JSON