Indiana Code - Taxation - Title 6, Section 6-3.1-27-3.5

"Facility"

Sec. 3.5. As used in this chapter, "facility" refers to a facility that
is located in Indiana and is for the production of:
(1) biodiesel;
(2) blended biodiesel that is blended with biodiesel produced at
a facility located in Indiana; or
(3) both biodiesel and blended biodiesel, as described in
subdivision (2).

As added by P.L.191-2005, SEC.4.

Last modified: May 28, 2006