Section 45IAC12-1-4. "Distributor" defined

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(a) For purposes of this chapter [IC 6-6-1.1], the term "distributor" shall mean a person who receives gasoline as defined in IR 6-6-1.1-103(o)(010) [45 IAC 12-1-15] in Indiana, and subsequently distributes by tank car, tank truck, or transport.

(b) The term "distributor" does not include the United States government, its instrumentalities, or agencies unless their inclusion is permitted under the constitution and laws of the United States. (Department of State Revenue; Reg 6-6-1.1-103(d)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2311)

                    
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