{"data":{"id":"us-in/ic-6-6-2.5-24","jurisdiction":"us-in","citation":"IC 6-6-2.5-24","heading":"\"Terminal\"","body":"Sec. 24. As used in this chapter, \"terminal\" means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes.","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#6-6-2.5-24","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4617b8bcb9bf6bef174ec9ca54fefc6ba81983f8c996773923f07e4c2c855e68","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-23","next":"us-in/ic-6-6-2.5-25"},"notice":"GroundRules: Original legal text. Not legal advice."}