{"data":{"id":"us-in/ic-6-2.5-3.5-10","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-10","heading":"\"Refiner\"","body":"Sec. 10. As used in this chapter, \"refiner\" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3bb299967df8d88eab93c88a37d24aef862fe117eedfb40cf9bca0bbea1a5d2e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-9","next":"us-in/ic-6-2.5-3.5-11"},"notice":"GroundRules: Original legal text. Not legal advice."}