"Import" defined
Sec. 13. As used in this chapter, "import" means:
(1) with respect to a seller, when special fuel is delivered into
Indiana from out-of-state by or for the seller; and
(2) with respect to a purchaser, when special fuel is delivered
into Indiana from out-of-state by or for the purchaser.
As added by P.L.277-1993(ss), SEC.44.
Last modified: May 28, 2006