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Terms Used In Indiana Code 6-6-1.1-401

  • Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
  • Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
  • Gasoline: means :

    Indiana Code 6-6-1.1-103

  • Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
   Sec. 401. A person desiring to receive gasoline within Indiana without paying gasoline tax to his supplier must hold an uncanceled license issued by the administrator to do business as a distributor. For purposes of this section and section 415 of this chapter, “supplier” means a distributor or person who sells gasoline.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.4; Acts 1980, P.L.51, SEC.17.