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Indiana · Snapshot 2026

IC 6-6-2.5-25.1: "Transfer in bulk into or within a terminal"

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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. 25.1. As used in this chapter, "transfer in bulk into or within a terminal" includes the following:

(1) A marine barge movement of fuel from a refinery or terminal to a terminal.

(2) Pipeline movements of fuel from a refinery or terminal to terminal.

(3) Book transfers of product within a terminal between suppliers before completion of removal across the rack.

(4) Two (2) party exchanges between licensed suppliers and permissive suppliers.

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

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