Sec. 25.1. As used in this chapter, “transfer in bulk into or within a terminal” includes the following:

(1) A marine barge movement of fuel from a refinery or terminal to a terminal.

Terms Used In Indiana Code 6-6-2.5-25.1

  • rack: means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel. See Indiana Code 6-6-2.5-19
  • terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
(2) Pipeline movements of fuel from a refinery or terminal to terminal.

(3) Book transfers of product within a terminal between suppliers before completion of removal across the rack.

(4) Two (2) party exchanges between licensed suppliers and permissive suppliers.

As added by P.L.18-1994, SEC.21.