45 IAC 6-1-3
45 IAC 6-1-3 Definitions
Cite as Ind. Admin. Code tit. 45, r. 6-1-3
Sec. 3. (a) "Purchaser" means any person engaged in the purchase of petroleum products and shall include pipelines, refineries, and any
other form of petroleum purchasers for resale or use.
(b) "Petroleum gatherer" means those who purchase petroleum products, as well as those who gather and transport petroleum products
in which they do not have the right, title, or interest and any person who possesses petroleum products upon which the petroleum severance tax has
not been paid.