Indiana Code - Taxation - Title 6, Section 6-6-2.5-3

"Blending" defined

Sec. 3. As used in this chapter, "blending" means the mixing of
one (1) or more petroleum products, with or without another product,
regardless of the original character of the product blended, if the
product obtained by the blending is capable of use in the generation
of power for the propulsion of a motor vehicle, an airplane, or a
motorboat. The term does not include that blending that occurs in the
process of refining by the original refiner of crude petroleum or the
blending of a de minimis amount of products such as carburetor
detergent, oxidation inhibitor, lubricating oil, and greases.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.13.

Last modified: May 28, 2006