As used in this chapter:
(a)"Administrator" means the administrative head of the
department of state revenue or the administrator's designee.
(b)"Dealer" means a person, except a distributor, engaged in the
business of selling gasoline in Indiana.
(c)"Department" means the department of state revenue.
(d)"Distributor" means a person who first receives gasoline in
Indiana. However, "distributor" does not include the United States
or any of its agencies unless their inclusion is permitted under the
Constitution and laws of the United States.
(e)"Licensed distributor" means a person holding a valid
distributor's license issued by the administrator.
(f)"Marine facility" means a marina or boat livery.
(g)"Gasoline" means:
(1)all products commonly or commercially known or sold as
gasolin
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As used in this chapter:
(a) "Administrator" means the administrative head of the
department of state revenue or the administrator's designee.
(b) "Dealer" means a person, except a distributor, engaged in the
business of selling gasoline in Indiana.
(c) "Department" means the department of state revenue.
(d) "Distributor" means a person who first receives gasoline in
Indiana. However, "distributor" does not include the United States
or any of its agencies unless their inclusion is permitted under the
Constitution and laws of the United States.
(e) "Licensed distributor" means a person holding a valid
distributor's license issued by the administrator.
(f) "Marine facility" means a marina or boat livery.
(g) "Gasoline" means:
(1) all products commonly or commercially known or sold as
gasoline, including casinghead and absorption or natural
gasoline, regardless of their classifications or uses; and
(2) any liquid, which when subjected to distillation of gasoline,
naphtha, kerosene, and similar petroleum products with
American Society for Testing Materials Designation D-86,
shows not less than ten percent (10%) distilled (recovered)
below three hundred forty-seven degrees Fahrenheit (347
degrees F) or one hundred seventy-five degrees Centigrade
(175 degrees C), and not less than ninety-five percent (95%)
distilled (recovered) below four hundred sixty-four degrees
Fahrenheit (464 degrees F) or two hundred forty degrees
Centigrade (240 degrees C).
However, the term "gasoline" does not include liquefied gases
which would not exist as liquids at a temperature of sixty degrees
Fahrenheit (60 degrees F) or sixteen degrees Centigrade (16
degrees C), and a pressure of fourteen and seven-tenths (14.7)
pounds per square inch absolute, or denatured, wood, or ethyl
alcohol, ether, turpentine, or acetates, unless such product is used
as an additive in the manufacture, compounding, or blending of
a liquid within subdivision (2) or is otherwise blended with a
liquid described in subdivision (2) (including ethanol used in
E85), in which event only the quantity so used is considered
gasoline. In addition, "gasoline" does not include those liquids
which meet the specifications of subdivision (2) but which are
especially designated for use other than as a fuel for internal
combustion engines.
(h) "Motor vehicle" means a vehicle, except a vehicle operated on
rails, which is propelled by an internal combustion engine or
motor and is designed to permit its mobile use on public
highways.
(i) "Person" means a natural person, partnership, firm,
association, corporation, limited liability company, representative
appointed by a court, or the state or its political subdivisions.
(j) "Public highway" means the entire width between boundary
lines of every publicly maintained way in Indiana including
streets and alleys in cities and towns when any part of the way is
open to public use for vehicle travel.
(k) "Taxable marine facility" means a marine facility located on
an Indiana lake.
(l) "Taxicab" means a motor vehicle which is:
(1) designed to carry not more than seven (7) individuals,
including the driver;
(2) held out to the public for hire at a fare regulated by
municipal ordinance and based upon length of trips or time
consumed;
(3) not operated over a definite route; and
(4) a part of a commercial enterprise in the business of
providing taxicab service.
(m) "Terminal" means a marine or pipeline gasoline facility.
(n) "Metered pump" means a stationary pump having a meter that
is capable of measuring the amount of gasoline dispensed through
it.
(o) "Billed gallons" means the gallons indicated on an invoice for
payment to a supplier.
(p) "Export" for gasoline and fuels taxed in the same manner as
gasoline under the origin state's statutes means the sale for export
and delivery out of a state by or for the seller that is:
(1) an export by the seller in the origin state; and
(2) an import by the seller in the destination state.
(q) "Import" for gasoline and fuels taxed in the same manner as
gasoline under the origin state's statutes means the purchase for
export and transportation out of a state by or for the purchaser that
is:
(1) an export by the purchaser in the origin state; and
(2) an import by the purchaser in the destination state.
(r) "Rack" means a dock, platform, or open bay:
(1) located at a refinery or terminal; and
(2) having a system of metered pipes and hoses to load fuel into
a tank wagon or tank transport.
(s) "E85" means a fuel blend nominally consisting of eighty-five
percent (85%) ethanol and fifteen percent (15%) gasoline (as
described in subsection (g)(2)) that meets American Society for
Testing and Materials standard specification 5798-99 for fuel
ethanol for automotive spark-ignition engines (Ed75Ed85).
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.5; P.L.97-1987, SEC.1; P.L.69-1991, SEC.1; P.L.8-1993,
SEC.96; P.L.122-2006, SEC.18.