Definitions
Sec. 1. For purposes of this chapter:
"Kerosene" has the same meaning as the definition contained in
IC 16-44-2-2.
"Gasoline" has the same meaning as the definition contained in
IC 6-6-1.1-103.
"Special fuel" has the same meaning as the definition contained
in IC 6-6-2.5-22.
"Unit" means the unit of measure, such as a gallon or a liter, by
which gasoline or special fuel is sold.
"Metered pump" means a stationary pump which is capable of
metering the amount of gasoline or special fuel dispensed from it and
which is capable of simultaneously calculating and displaying the
price of the gasoline or special fuel dispensed.
"Indiana gasoline tax" means the tax imposed under IC 6-6-1.1.
"Indiana special fuel tax" means the tax imposed under IC 6-6-2.5.
"Federal gasoline tax" means the excise tax imposed under
Section 4081 of the Internal Revenue Code.
"Federal special fuel tax" means the excise tax imposed under
Section 4041 of the Internal Revenue Code.
"Price per unit before the addition of state and federal taxes"
means an amount which equals the remainder of:
(i) the total price per unit; minus
(ii) the state gross retail, Indiana gasoline or special fuel, and
federal gasoline or special fuel taxes which are part of the total
price per unit.
"Total price per unit" means the price per unit at which gasoline
or special fuel is actually sold, including the state gross retail,
Indiana gasoline or special fuel, and federal gasoline or special fuel
taxes which are part of the sales price.
"Distributor" means a person who is the first purchaser of
gasoline from a refiner, a terminal operator, or supplier, regardless
of the location of the purchase.
"Prepayment rate" means a rate per gallon of gasoline, rounded to
the nearest one-tenth of one cent ($0.001), determined by the
department by determining the product of:
(1) the statewide average retail price per gallon of gasoline,
excluding the Indiana and federal gasoline taxes and the Indiana
gross retail tax; multiplied by
(2) the state gross retail tax rate; multiplied by
(3) ninety percent (90%).
"Purchase or shipment" means a sale or delivery of gasoline, but
does not include:
(1) an exchange transaction between refiners, terminal
operators, or a refiner and terminal operator; or
(2) a delivery by pipeline, ship, or barge to a refiner or terminal
operator.
"Qualified distributor" means a distributor who:
(1) is a licensed distributor under IC 6-6-1.1; and
(2) holds an unrevoked permit issued under section 7 of this
chapter.
"Refiner" means a person who manufactures or produces gasoline
by any process involving substantially more than the blending of
gasoline.
"Terminal operator" means a person that:
(1) stores gasoline in tanks and equipment used in receiving and
storing gasoline from interstate or intrastate pipelines pending
wholesale bulk reshipment; or
(2) stores gasoline at a boat terminal transfer that is a dock or
tank, or equipment contiguous to a dock or tank, including
equipment used in the unloading of gasoline from a ship or
barge and used in transferring the gasoline to a tank pending
wholesale bulk reshipment.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983,
SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41;
P.L.222-1999, SEC.1.
Last modified: May 28, 2006