Indiana Code - Taxation - Title 6, Section 6-6-2.5-13

"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