Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-3
"Blending"
Sec. 3. As used in this chapter, "blending" means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. The term does not include that blending that occurs in the process of refining by the original refiner of crude petroleum or the blending of a de minimis amount of products such as carburetor detergent, oxidation inhibitor, lubricating oil, and greases.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.13; P.L.122-2006,
SEC.21.
Amendment history
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.13; P.L.122-2006, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-1311 · Use or sale in Indiana of tax-exempt gasoline purchased…
- 6-6-1.1-1312 · Reckless violations; offense
- 6-6-1.1-1313 · Evasion of tax; offense
- 6-6-1.1-1314 · Failure to keep books and records; penalty
- 6-6-1.1-1315 · Failure to file reports; incomplete reports; civil…
- 6-6-1.1-1316 · Breaking fuel pump seals; failure to report meter…
- 6-6-1.6-1 · Definitions
- 6-6-1.6-2 · Determination of rates; July 1, 2017
- 6-6-1.6-3 · Calculation of annual index factors
- 6-6-2.5-1 · "Alternative fuel"
- 6-6-2.5-1.5 · "Biodiesel"
- 6-6-2.5-2 · "Blender"
- 6-6-2.5-3 · "Blending"
- 6-6-2.5-4 · "Bulk end user"
- 6-6-2.5-5 · "Bulk plant"
- 6-6-2.5-6 · "Commissioner"
- 6-6-2.5-6.5 · "Compressed natural gas product fuel station"
- 6-6-2.5-7 · "Department"
- 6-6-2.5-8 · "Destination state"
- 6-6-2.5-8.5 · "Dyed fuel user"
- 6-6-2.5-9 · "Export"
- 6-6-2.5-10 · "Exporter"
- 6-6-2.5-11 · Repealed
- 6-6-2.5-12 · "Heating oil"
- 6-6-2.5-13 · "Import"