§ 6-6-2-5-13

As used in this chapter, 'import' means:(1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and(2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser.As added by P.L.277-1993(ss), SEC.44.