Indiana Code 6-6-2.5-19. “Rack”
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Terms Used In Indiana Code 6-6-2.5-19
- 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
- special fuel: means all combustible gases and liquids that are:
Indiana Code 6-6-2.5-22
- 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
Sec. 19. As used in this chapter, “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.
As added by P.L.277-1993(ss), SEC.44.