Indiana Code - Taxation - Title 6, Section 6-6-2.5-25.1

"Transfer in bulk into or within a terminal" defined

Sec. 25.1. As used in this chapter, "transfer in bulk into or within
a terminal" includes the following:
(1) A marine barge movement of fuel from a refinery or
terminal to a terminal.
(2) Pipeline movements of fuel from a refinery or terminal to
terminal.
(3) Book transfers of product within a terminal between
suppliers before completion of removal across the rack.
(4) Two (2) party exchanges between licensed suppliers and
permissive suppliers.

As added by P.L.18-1994, SEC.21.

Last modified: May 28, 2006