"Received" defined
Sec. 20. As used in this chapter, "received" means the removal
from any refinery or terminal in Indiana, or the entry into Indiana of
any special fuel for consumption, use, sale, or warehousing, except
for transfers in bulk into or within a terminal in Indiana between
registered suppliers. The tax imposed under section 28 of this chapter
with respect to special fuel removed from terminals within Indiana
and with respect to special fuel which is the subject of a tax
precollection agreement pursuant to section 35(j) of this chapter,
shall be imposed at the same time and in the same manner as the tax
imposed by Sections 4081 to 4083 of the Internal Revenue Code. The
definitions of the terms "removal", "entry", and "transfers in bulk"
shall have the same meanings described in the Internal Revenue
Code or Code of Federal Regulations.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.17.
Last modified: May 28, 2006