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2021 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 3.5. Collection of Use Tax on Gasoline
6-2.5-3.5-10. "Refiner"
Universal Citation: IN Code § 6-2.5-3.5-10 (2021)
Sec. 10. As used in this chapter, "refiner" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.
As added by P.L.227-2013, SEC.1.
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