Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-1-14
"Refinery or terminal operator" defined
Official textiac.iga.in.govlast amended
Sec. 14. For purposes of IC 6-6-1.1, "refinery or terminal operator" means the person that by ownership or contractual agreement
is charged with the responsibility and physical control over the operation of the refinery or terminal located in Indiana.
(Department of State Revenue; Reg 6-6-1.1-103(n)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27
p.m.: 20240110-IR-045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-103(n)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-1-2 · "Dealer" defined (Repealed)
- 12-1-3 · "Department" defined (Repealed)
- 12-1-4 · "Distributor" defined
- 12-1-5 · "Licensed distributor" defined
- 12-1-6 · "Marine facility" defined (Repealed)
- 12-1-7 · "Gasoline" defined (Repealed)
- 12-1-8 · "Motor vehicle" defined
- 12-1-9 · "Person" defined
- 12-1-10 · "Public highway" defined (Repealed)
- 12-1-11 · "Taxable marine facility" defined
- 12-1-12 · "Taxicab" defined (Repealed)
- 12-1-13 · "Terminal" defined (Repealed)
- 12-1-14 · "Refinery or terminal operator" defined
- 12-1-15 · "Receive" defined
- 12-1-16 · "Acquire" defined
- 12-1-17 · "Use" defined
- 12-2-1 · Imposition of tax
- 12-2-2 · Imposition of tax; payment of tax by a licensed distributor;…
- 12-2-3 · Imposition of tax; ultimate burden of tax
- 12-2-4 · Time considered received; withdrawal from in-state refinery or…
- 12-2-5 · Time considered received; withdrawal from in-state refinery or…
- 12-2-6 · Time considered received; withdrawal from in-state refinery or…
- 12-2-7 · Withdrawal from refinery or terminal; distribution requirement
- 12-2-8 · Time considered received; imported gasoline placed into…
- 12-2-9 · Time considered received; imported gasoline placed into storage