"Petroleum gatherer" defined
Ind. Code § 6-8-1-5.5
in effectSec. 5.5. 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
