Indiana Code 6-6-2.5-13. “Import”

Sec. 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

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special fuel: means all combustible gases and liquids that are:
Indiana Code 6-6-2.5-22

(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.