Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 6-1-3
Definitions
Sec. 3. (a) "Purchaser" means any person engaged in the purchase of petroleum products and shall include pipelines, refineries, and any
other form of petroleum purchasers for resale or use.
(b) "Petroleum gatherer" means those who purchase petroleum products, as well as those who gather and transport petroleum products
in which they do not have the right, title, or interest and any person who possesses petroleum products upon which the petroleum severance tax has
not been paid.
Amendment history
(Department of State Revenue; PT II,Sec 3; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 347; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)
Source: view the official text
Nearby sections (25 sections)
- 4.1-12-2 · Computation of tax (Repealed)
- 4.1-12-3 · Due date (Repealed)
- 4.1-12-4 · Payment of tax (Repealed)
- 4.1-12-5 · Tax return (Repealed)
- 4.1-13-1 · Failure to file inheritance tax return (Repealed)
- 4.1-13-2 · Improper transfers of decedent's property (Repealed)
- 4.1-13-3 · Safe deposit box information (Repealed)
- 4.1-13-4 · Nonpayment by county to department (Repealed)
- 4.1-13-5 · Disclosure of inheritance tax information (Repealed)
- 5 · ARTICLE 5. INTANGIBLES TAX (REPEALED)
- 6-1-1 · Statutory scheme; purpose of rules
- 6-1-2 · Petroleum severance tax division (Repealed)
- 6-1-3 · Definitions
- 6-1-4 · Tax rate (Repealed)
- 6-1-5 · Time and place of tax; reporting; payment; penalty
- 6-1-6 · Confidentiality (Repealed)
- 6-1-7 · Exempt taxpayers (Repealed)
- 6-1-8 · Excluded gas
- 6-1-9 · Refunds
- 6-1-10 · Power of attorney; notice (Repealed)
- 6-1-11 · Dissolution or withdrawal of corporations; certificate of…
- 6-1-12 · Books and records; retention
- 6-1-13 · Fraud and evasion in recordkeeping (Repealed)
- 6-1-14 · Subpoena (Repealed)
- 6-1-15 · Powers of petroleum severance tax division (Repealed)