{"data":{"id":"us-in/ic-6-8-1-5.5","jurisdiction":"us-in","citation":"IC 6-8-1-5.5","heading":"\"Petroleum gatherer\" defined","body":"Sec. 5.5. As used in this chapter, \"petroleum gatherer\" means the following:\n(1) A person that purchases petroleum products.\n(2) A person that gathers and transports petroleum products in which the person does not have the right, title, or interest.\n(3) A person that possesses petroleum products upon which the petroleum severance tax has not been paid.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 1. Petroleum Severance Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-1-5.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bdf1ba6230173a4101c825dd7a428609dffa32421b5efb8b0042e802c6dc649e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-1-5","next":"us-in/ic-6-8-1-6"},"notice":"GroundRules: Original legal text. Not legal advice."}