{"data":{"id":"us-in/ic-6-8-1-6.5","jurisdiction":"us-in","citation":"IC 6-8-1-6.5","heading":"\"Purchaser\" defined","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 1. Petroleum Severance Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-1-6.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"192f6100d433a0dc91a5310918f1b337e9a4f91030cdf8dc197bf464b57c5ff6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-1-6","next":"us-in/ic-6-8-1-7"},"notice":"GroundRules: Original legal text. Not legal advice."}