IC 6-8-1-5.5: "Petroleum gatherer" defined

Sec. 5.5. As used in this chapter, "petroleum gatherer" means the following:

(1) A person that purchases petroleum products.

(2) A person that gathers and transports petroleum products in which the person does not have the right, title, or interest.

(3) A person that possesses petroleum products upon which the petroleum severance tax has not been paid.