Current through P.L. 171-2024
Section 6-6-2.5-9 - "Export"As used in this chapter, "export" means:
(1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and(2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser.As added by P.L. 277-1993 (ss), SEC.44.