45 Ind. Admin. Code 12-1-14

Current through December 4, 2024

Section 45 IAC 12-1-14 - "Refinery or terminal operator" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103

Sec. 14.

For purposes of IC 6-6-1.1, "refinery or terminal operator" means the person that by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the refinery or terminal located in Indiana.

45 IAC 12-1-14

Department of State Revenue; Reg 6-6-1.1-103 n (010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA