{"data":{"id":"us-in/ic-6-6-2.5-13","jurisdiction":"us-in","citation":"IC 6-6-2.5-13","heading":"\"Import\"","body":"Sec. 13. As used in this chapter, \"import\" means:\n(1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and\n(2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 2.5. Special Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-2.5-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"41453a708ed8124dc1926aa03b9390f439d8a208d37932ae9614fe833ffb3d97","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-12","next":"us-in/ic-6-6-2.5-13.1"},"notice":"GroundRules: Original legal text. Not legal advice."}