"Import"

Ind. Code § 6-6-2.5-13
in effect
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Sec. 13. As used in this chapter, "import" means: (1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and (2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser. As added by P.L.277-1993(ss), SEC.44.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026