"Supplier" defined
Sec. 23. As used in this chapter, "supplier" means a person that
imports or acquires immediately upon import into Indiana special
fuel by pipeline or marine vessel from within a state, territory, or
possession of the United States into a terminal or that imports special
fuel into Indiana from a foreign country, or that produces,
manufactures, or refines special fuel within Indiana, or that owns
special fuel in the pipeline and terminal distribution system in
Indiana, and is subject to the general taxing or police jurisdiction of
Indiana, and in any case is also registered under Section 4101 of the
Internal Revenue Code for transactions in taxable motor fuels in the
bulk distribution system. A terminal operator shall not be considered
a supplier merely because the terminal operator handles special fuel
consigned to it within a terminal.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.19.
Last modified: May 28, 2006