Indiana · Snapshot 2026

IC 6-8-1-6.5: "Purchaser" defined

Where this section sits in the code

TITLE 6. TAXATION
ARTICLE 8. MISCELLANEOUS
Chapter 1. Petroleum Severance Tax

Sec. 6.5. As used in this chapter, "purchaser" means any person engaged in the purchase of petroleum products. The term includes pipelines, refineries, and any other form of petroleum purchasers for resale or use.

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

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