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Indiana Code — Title 6 (Taxation)

IC 6-6-2.5-24

"Terminal"

Official textiga.in.govlast amended

Sec. 24. As used in this chapter, "terminal" means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.20.

Amendment history

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.20.

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Nearby sections (25 sections)
  1. 6-6-2.5-15 · "Liquid"
  2. 6-6-2.5-16 · "Motor vehicle"
  3. 6-6-2.5-16.1 · "Permissive supplier"
  4. 6-6-2.5-16.5 · "Natural gas product"
  5. 6-6-2.5-17 · "Person"
  6. 6-6-2.5-18 · "Public highway"
  7. 6-6-2.5-19 · "Rack"
  8. 6-6-2.5-20 · "Received"
  9. 6-6-2.5-21 · "Retailer"
  10. 6-6-2.5-22 · "Special fuel"
  11. 6-6-2.5-22.5 · "Special fuel gallon"
  12. 6-6-2.5-23 · "Supplier"
  13. 6-6-2.5-24 · "Terminal"
  14. 6-6-2.5-25 · "Terminal operator"
  15. 6-6-2.5-25.1 · "Transfer in bulk into or within a terminal"
  16. 6-6-2.5-25.9 · "Transporter"
  17. 6-6-2.5-26 · "Transmix"
  18. 6-6-2.5-26.1 · "Transport truck"
  19. 6-6-2.5-26.2 · "Two party exchange"
  20. 6-6-2.5-26.5 · "Truck stop"
  21. 6-6-2.5-27 · "Wholesaler"
  22. 6-6-2.5-28 · License tax; presumptions; computation; liability for…
  23. 6-6-2.5-29 · Inventory tax; exclusions; amount
  24. 6-6-2.5-30 · Exemptions from special fuel tax; provision of export
  25. 6-6-2.5-30.5 · Exemption from special fuel tax; restricted personal,
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