Indiana Code — Title 6 (Taxation)
IC 6-2.5-3.5-11
"Terminal operator"
Official textiga.in.govlast amended
Sec. 11. As used in this chapter, "terminal operator" means a person that:
# (1)
stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or
# (2)
stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.
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)
- 6-2.5-3-10 · 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- 6-2.5-3.5-2 · Repealed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- 6-2.5-3.5-7 · Repealed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"
- 6-2.5-3.5-14 · "Use tax rate"
- 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
- 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
- 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
- 6-2.5-3.5-18 · Bond associated with a permit
- 6-2.5-3.5-19 · Collection of gasoline use tax
- 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
- 6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
- 6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
- 6-2.5-3.5-23 · Consequences for failure to pay and failure to file