Definitions
Sec. 103. As used in this chapter:
(a) "Administrator" means the administrative head of the
department of state revenue or the administrator's designee.
(b) "Dealer" means a person, except a distributor, engaged in
the business of selling gasoline in Indiana.
(c) "Department" means the department of state revenue.
(d) "Distributor" means a person who first receives gasoline in
Indiana. However, "distributor" does not include the United
States or any of its agencies unless their inclusion is permitted
under the Constitution and laws of the United States.
(e) "Licensed distributor" means a person holding a valid
distributor's license issued by the administrator.
(f) "Marine facility" means a marina or boat livery.
(g) "Gasoline" means:
(1) all products commonly or commercially known or sold
as gasoline, including casinghead and absorption or natural
gasoline, regardless of their classifications or uses; and
(2) any liquid, which when subjected to distillation of
gasoline, naphtha, kerosene, and similar petroleum products
with American Society for Testing Materials Designation
D-86, shows not less than ten percent (10%) distilled
(recovered) below three hundred forty-seven degrees
Fahrenheit (347 degrees F) or one hundred seventy-five
degrees Centigrade (175 degrees C), and not less than
ninety-five percent (95%) distilled (recovered) below four
hundred sixty-four degrees Fahrenheit (464 degrees F) or
two hundred forty degrees Centigrade (240 degrees C).
However, the term "gasoline" does not include liquefied gases
which would not exist as liquids at a temperature of sixty
degrees Fahrenheit (60 degrees F) or sixteen degrees Centigrade
(16 degrees C), and a pressure of fourteen and seven-tenths
(14.7) pounds per square inch absolute, or denatured, wood, or
ethyl alcohol, ether, turpentine, or acetates, unless such product
is used as an additive in the manufacture, compounding, or
blending of a liquid within subdivision (2), in which event only
the quantity so used is considered gasoline. In addition,
"gasoline" does not include those liquids which meet the
specifications of subdivision (2) but which are especially
designated for use other than as a fuel for internal combustion
engines.
(h) "Motor vehicle" means a vehicle, except a vehicle operated
on rails, which is propelled by an internal combustion engine or
motor and is designed to permit its mobile use on public
highways.
(i) "Person" means a natural person, partnership, firm,
association, corporation, limited liability company,
representative appointed by a court, or the state or its political
subdivisions.
(j) "Public highway" means the entire width between boundary
lines of every publicly maintained way in Indiana including
streets and alleys in cities and towns when any part of the way
is open to public use for vehicle travel.
(k) "Taxable marine facility" means a marine facility located on
an Indiana lake.
(l) "Taxicab" means a motor vehicle which is:
(1) designed to carry not more than seven (7) individuals,
including the driver;
(2) held out to the public for hire at a fare regulated by
municipal ordinance and based upon length of trips or time
consumed;
(3) not operated over a definite route; and
(4) a part of a commercial enterprise in the business of
providing taxicab service.
(m) "Terminal" means a marine or pipeline gasoline facility.
(n) "Metered pump" means a stationary pump having a meter
that is capable of measuring the amount of gasoline dispensed
through it.
(o) "Billed gallons" means the gallons indicated on an invoice
for payment to a supplier.
(p) "Export" for gasoline and fuels taxed in the same manner as
gasoline under the origin state's statutes means the sale for
export and delivery out of a state by or for the seller that is:
(1) an export by the seller in the origin state; and
(2) an import by the seller in the destination state.
(q) "Import" for gasoline and fuels taxed in the same manner as
gasoline under the origin state's statutes means the purchase for
export and transportation out of a state by or for the purchaser
that is:
(1) an export by the purchaser in the origin state; and
(2) an import by the purchaser in the destination state.
(r) "Rack" means a dock, platform, or open bay:
(1) located at a refinery or terminal; and
(2) having a system of metered pipes and hoses to load fuel
into a tank wagon or tank transport.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.5; P.L.97-1987, SEC.1; P.L.69-1991, SEC.1;
P.L.8-1993, SEC.96.
Last modified: May 28, 2006