Indiana Code — Title 6 (Taxation)
IC 6-2.5-3.5-1
"Distributor"
Official textiga.in.govlast amended
Sec. 1. As used in this chapter, "distributor" means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase.
As added by P.L.227-2013, SEC.1.
Amendment history
As added by P.L.227-2013, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-2.5-3-1 · Definitions
- 6-2.5-3-2 · Imposition of use tax; contractor's conversion of…
- 6-2.5-3-3 · Rates; certain transactions defined
- 6-2.5-3-4 · Exemptions
- 6-2.5-3-5 · Credit for payment of other taxes
- 6-2.5-3-6 · Liability; payment; collection; computation
- 6-2.5-3-7 · Presumption of taxability; exemption certificate;…
- 6-2.5-3-7.5 · Property used or consumed in providing public…
- 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
- 6-2.5-3-9 · Expired
- 6-2.5-3-10 · Required publication; duty to pay use tax
- 6-2.5-3-11 · Liability for uncollected gross retail tax
- 6-2.5-3.5-1 · "Distributor"
- 6-2.5-3.5-2 · Repealed
- 6-2.5-3.5-3 · "Federal gasoline tax"
- 6-2.5-3.5-4 · "Gasoline"
- 6-2.5-3.5-5 · "Indiana gasoline tax"
- 6-2.5-3.5-6 · "Metered pump"
- 6-2.5-3.5-7 · Repealed
- 6-2.5-3.5-8 · "Purchase or shipment"
- 6-2.5-3.5-9 · "Qualified distributor"
- 6-2.5-3.5-10 · "Refiner"
- 6-2.5-3.5-11 · "Terminal operator"
- 6-2.5-3.5-12 · "Total price per unit"
- 6-2.5-3.5-13 · "Unit"