Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-2.5-3.5-8

"Purchase or shipment"

Official textiga.in.govlast amended

Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:

# (1)

an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or

# (2)

a delivery by pipeline, ship, or barge to a refiner or terminal operator.
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

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-2.5-3-7.5 · Property used or consumed in providing public…
  2. 6-2.5-3-8 · Receipt for payment; issuance; evidence of payment
  3. 6-2.5-3-9 · Expired
  4. 6-2.5-3-10 · Required publication; duty to pay use tax
  5. 6-2.5-3-11 · Liability for uncollected gross retail tax
  6. 6-2.5-3.5-1 · "Distributor"
  7. 6-2.5-3.5-2 · Repealed
  8. 6-2.5-3.5-3 · "Federal gasoline tax"
  9. 6-2.5-3.5-4 · "Gasoline"
  10. 6-2.5-3.5-5 · "Indiana gasoline tax"
  11. 6-2.5-3.5-6 · "Metered pump"
  12. 6-2.5-3.5-7 · Repealed
  13. 6-2.5-3.5-8 · "Purchase or shipment"
  14. 6-2.5-3.5-9 · "Qualified distributor"
  15. 6-2.5-3.5-10 · "Refiner"
  16. 6-2.5-3.5-11 · "Terminal operator"
  17. 6-2.5-3.5-12 · "Total price per unit"
  18. 6-2.5-3.5-13 · "Unit"
  19. 6-2.5-3.5-14 · "Use tax rate"
  20. 6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
  21. 6-2.5-3.5-16 · Remittance of gasoline use tax to the department
  22. 6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
  23. 6-2.5-3.5-18 · Bond associated with a permit
  24. 6-2.5-3.5-19 · Collection of gasoline use tax
  25. 6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
Full table of contents →