GroundRules
IC 6-6-2.5-21: "Retailer"
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. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the end user within Indiana.
Collected 2026-09-09T01:51:39Z. Source file · JSON