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§ 6-2-5-3-5-11 — Indiana Law | CourtGPT
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  3. Indiana/
  4. Title 6 - Taxation/
  5. Article 2.5 - State Gross Retail and Use Taxes/
  6. Chapter 3.5 - Collection of Use Tax on Gasoline6-2.5-3.5-1. "Distributor"/
  7. § 6-2-5-3-5-11
Indiana Legal Code

§ 6-2-5-3-5-11

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As used in this chapter, 'terminal operator' means a person that:(1) stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or(2) stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.As added by P.L.227-2013, SEC.1.