Definitions

Official textiga.in.govlast amended 2013

Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026.
Sec. 1. (a) The definitions in this section apply throughout this chapter.

(b) "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2.

(d) "Unit" means the unit of measure, such as a gallon or a liter, by which special fuel is sold.

(e) "Metered pump" means a stationary pump which is capable of metering the amount of special fuel dispensed from it and which is capable of simultaneously calculating and displaying the price of the special fuel dispensed.

(f) "Indiana special fuel tax" means the tax imposed under IC 6-6-2.5.

(g) "Federal special fuel tax" means the excise tax imposed under Section 4041 or Section 4081 of the Internal Revenue Code.

(h) "Price per unit before the addition of state and federal taxes" means an amount which equals the remainder of:

# (1)

the total price per unit; minus

# (2)

the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the total price per unit.

(i) "Total price per unit" means the price per unit at which special fuel is actually sold, including the state gross retail, Indiana special fuel, and federal special fuel taxes which are part of the sales price.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41; P.L.222-1999, SEC.1; P.L.122-2006, SEC.2;
P.L.176-2006, SEC.1; P.L.1-2007, SEC.52; P.L.227-2013, SEC.4.

Amendment history

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41; P.L.222-1999, SEC.1; P.L.122-2006, SEC.2; P.L.176-2006, SEC.1; P.L.1-2007, SEC.52; P.L.227-2013, SEC.4.

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