45 IAC 12-1-4 "Distributor" defined

Sec. 4. (a) For purposes of IC 6-6-1.1, "distributor" means a person that receives gasoline, as defined in section 15 of this rule, in Indiana, and subsequently distributes the gasoline by tank car, tank truck, or transport. (b) "Distributor" does not include the United States government, its instrumentalities, or its agencies unless their inclusion is permitted under the constitution and laws of the United States.