Ind. Code § 6-6-2.5-13

Current through P.L. 171-2024

Section 6-6-2.5-13 - "Import"

As used in this chapter, "import" means:

(1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and

(2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser.

IC 6-6-2.5-13

As added by P.L. 277-1993 (ss), SEC.44.