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