"Use" defined

Sec. 17. (a) For purposes of IC 6-6-1.1, "use" means:

(1) the exercise of rights or powers over gasoline in this state incident to the ownership of that gasoline by each person to whom rights

or powers exist;

(2) the keeping or retention of gasoline in this state for any purpose by each person to whom rights or powers exist; or

(3) the consumption, depletion, or other expenditure of gasoline in this state, except for destruction, loss, evaporation, or

shrinkage.

(b) For purposes of IC 6-6-1.1, the term "use" only applies to transactions where gasoline is transferred or otherwise used outside

a refinery, terminal, or pipeline.