Indiana Code - Taxation - Title 6, Section 6-6-2.5-19

"Rack" defined

Sec. 19. As used in this chapter, "rack" means a dock, a platform,
or an open bay with a series of metered pipes and hoses for
delivering special fuel from a refinery or terminal into a motor
vehicle, rail car, or marine vessel.

As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006