Ind. Code § 6-8-1-5.5
"Petroleum gatherer" defined
As added by P.L.128-2026, SEC.54.
As used in this chapter, "petroleum gatherer" means the following:
- (1) A person that purchases petroleum products.
- (2) A person that gathers and transports petroleum products in which the person does not have the right, title, or interest.
- (3) A person that possesses petroleum products upon which the petroleum severance tax has not been paid.
As added by P.L.128-2026, SEC.54.