Sec. 607. (a) Every person owning or operating a refinery or terminal in Indiana shall, on forms prescribed by the administrator, make a monthly accounting to the administrator of all gasoline withdrawn from a refinery or terminal, and all gasoline delivered to and withdrawn from any terminal, whether or not the fuel is owned by the owner or operator.

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Terms Used In Indiana Code 6-6-1.1-607

  • Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
  • Gasoline: means :

    Indiana Code 6-6-1.1-103

  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • 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
  • Terminal: means a marine or pipeline gasoline facility. See Indiana Code 6-6-1.1-103
     (b) Every person owning or operating a refinery or terminal in Indiana who leases storage space in that refinery or terminal for gasoline to another person shall on forms prescribed by the administrator make a monthly accounting to the administrator with respect to the leased storage space. The report shall show the following:

(1) The name of the lessee.

(2) The volume of storage space that is leased.

(3) The volume of gasoline existing in that storage space at the beginning and end of the month.

(4) The monthly throughput which is:

(A) the total volume of gasoline put into the storage space during the month; and

(B) the total volume of gasoline removed from the storage space during the month.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.31; P.L.69-1991, SEC.10.

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