Section 45IAC6-1-3. Definitions

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(a) "Purchaser" means any person engaged in the purchase of petroleum products and shall include pipelines, refineries, and any other form of petroleum purchasers for resale or use.

(b) "Petroleum gatherer" means those who purchase petroleum products, as well as those who gather and transport petroleum products in which they do not have the right, title, or interest and any person who possesses petroleum products upon which the petroleum severance tax has not been paid. (Department of State Revenue; PT II,Sec 3; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 347; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)

                    
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