Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-103

Sec. 14. For purposes of IC 6-6-1.1, "refinery or terminal operator" means the person that by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the refinery or terminal located in Indiana.

(Department of State Revenue; Reg 6-6-1.1-103(n)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2313; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)