"Import"

  1. Law
  2. Indiana Code
  3. Taxation
  4. Motor Fuel and Vehicle Excise Taxes
  5. Special Fuel Tax
  6. "Import"

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Sec. 13. As used in this chapter, "import" means:

(1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and

(2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser.

As added by P.L.277-1993(ss), SEC.44.


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