Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 2.5 - Special Fuel Tax

• alternative fuel: means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Indiana Code 6-6-2.5-1
• biodiesel: means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat. See Indiana Code 6-6-2.5-1.5
• blended biodiesel: means a blend of biodiesel with petroleum diesel fuel so that the volume percentage of biodiesel in the blend is at least two percent (2%). See Indiana Code 6-6-2.5-1.5
• blender: means a person who engages in the process of blending. See Indiana Code 6-6-2.5-2
• blending: means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Indiana Code 6-6-2.5-3
• bulk end user: means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption. See Indiana Code 6-6-2.5-4
• bulk plant: means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-5
• commissioner: means the administrative head of the department or that person's designee. See Indiana Code 6-6-2.5-6
• compressed natural gas product fuel station: means a fuel station that purchases special fuel, converts it into compressed natural gas product, and sells the compressed natural gas product from a metered pump at the same location. See Indiana Code 6-6-2.5-6.5
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• department: means the department of state revenue. See Indiana Code 6-6-2.5-7
• destination state: means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. See Indiana Code 6-6-2.5-8
• dyed fuel user: means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank. See Indiana Code 6-6-2.5-8.5
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• export: means :

  Indiana Code 6-6-2.5-9

• exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• heating oil: means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes. See Indiana Code 6-6-2.5-12
• Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
• import: means :

  Indiana Code 6-6-2.5-13

• import verification number: means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer. See Indiana Code 6-6-2.5-13.1
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• invoiced gallons: means the gallons accurately billed on an invoice on payment to a supplier. See Indiana Code 6-6-2.5-14
• Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• liquid: means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14. See Indiana Code 6-6-2.5-15
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• motor vehicle: means a vehicle designed principally for road use and that is propelled by an internal combustion engine or motor. See Indiana Code 6-6-2.5-16
• natural gas product: means :

  Indiana Code 6-6-2.5-16.5

• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• permissive supplier: means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code. See Indiana Code 6-6-2.5-16.1
• person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
• public highway: means the entire width between boundary lines of each publicly maintained way in Indiana, including streets and alleys in cities and towns, when any part of the way is open to the public use for motor vehicle travel. See Indiana Code 6-6-2.5-18
• rack: means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel. See Indiana Code 6-6-2.5-19
• received: means the removal from any refinery or terminal in Indiana, or the entry into Indiana of any special fuel for consumption, use, sale, or warehousing, except for transfers in bulk into or within a terminal in Indiana between registered suppliers. See Indiana Code 6-6-2.5-20
• special fuel: means all combustible gases and liquids that are:

  Indiana Code 6-6-2.5-22

• special fuel gallon: means :

  Indiana Code 6-6-2.5-22.5

• supplier: means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. See Indiana Code 6-6-2.5-23
• 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. See Indiana Code 6-6-2.5-24
• terminal operator: means the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal. See Indiana Code 6-6-2.5-25
• transmix: means the buffer between two (2) different products in a pipeline shipment, or a mix of two (2) different products within a refinery or terminal that results in an off-grade mixture. See Indiana Code 6-6-2.5-26
• transport truck: means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-26.1
• transporter: means the person and its agent, including the driver, that transports special fuel. See Indiana Code 6-6-2.5-25.9
• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
• wholesaler: means a person that acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both. See Indiana Code 6-6-2.5-27
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5