GroundRules
IC 6-6-2.5-9: "Export"
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. 9. As used in this chapter, "export" means:
(1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and
(2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser.
Collected 2026-09-09T01:51:39Z. Source file · JSON