"Retailer"

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

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Sec. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the end user within Indiana.

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


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