Section 45IAC12-1-14. "Terminal or refinery operator" defined

Latest version.

(a) For purposes of this chapter [IC 6-6-1.1], the term "terminal or refinery operator" shall mean the person for whom the terminal or refinery is being operated.

(b) The term "terminal or refinery" shall include only those terminals or refineries located in Indiana.

EXAMPLE

Company A and Company B enter into a lease agreement whereby Company B leases from Company A a gasoline terminal. Company B, the lessee, would be considered the terminal operator.

(Department of State Revenue; Reg 6-6-1.1-103(n)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2313)

                    
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