IC 6-8-1-6.5 — "Purchaser" defined
Chapter 1. Petroleum Severance Tax
Bills adding this section
Section text
Sec. 6.5. As used in this chapter, "purchaser" means any person engaged in the purchase of petroleum products. The term includes pipelines, refineries, and any other form of petroleum purchasers for resale or use.
As added by P.L.128-2026, SEC.56.
Source: official publisher (2026 edition)