Sec. 3. As used in this chapter, “fueling station” refers to tangible property (other than a building and its structural components) that:

(1) consists of:

Terms Used In Indiana Code 4-4-32.2-3

  • fueling station: refers to tangible property (other than a building and its structural components) that:

    Indiana Code 4-4-32.2-3

  • motor fuel: has the meaning set forth in Indiana Code 4-4-32.2-5
  • motor vehicle: means any vehicle that:

    Indiana Code 4-4-32.2-6

  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • unit: means a county, city, town, township, or school corporation. See Indiana Code 4-4-32.2-9
(A) a tank or other storage unit;

(B) a pump or other dispensing equipment; and

(C) other components; and

(2) is used by:

(A) a person engaged in the business of selling motor fuel at retail, to enable motor fuel to be dispensed directly into the fuel tank of a customer’s motor vehicle;

(B) a person engaged in a business, other than a business described in clause (A), to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, if the fueling station is accessible to members of the public; or

(C) a unit to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, regardless of whether the fueling station is accessible to members of the public.

As added by P.L.151-2009, SEC.1.