Ind. Admin. Code tit. 45, § 12-1-14 - "refinery or Terminal Operator" Defined
Current as of January 1, 1970
45 IAC 12-1-14 "Refinery or terminal operator" defined
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)
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