Sec. 3. As used in this chapter, "fueling station" refers to tangible property (other than a building and its structural components) that: (1) consists of: (A) a tank or other storage unit; (B) a pump or other dispensing equipment; and (C) other components; and (2) is used by: (A) a person engaged in the business of selling motor fuel at retail, to enable motor fuel to be dispensed directly into the fuel tank of a customer's motor vehicle; (B) a person engaged in a business, other than a business described in clause (A), to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, if the fueling station is accessible to members of the public; or (C) a unit to enable motor fuel to be dispensed directly into the fuel tank of a motor vehicle, regardless of whether the fueling station is accessible to members of the public. As added by P.L.151-2009, SEC.1.
IC 4-4-32.2-4 "Location" Sec. 4. As used in this chapter, "location" refers to one (1) or more parcels of land that: (1) have a common access to a public highway; and (2) are or would appear to the reasonable person making an observation from a public highway to be part of the same business. As added by P.L.151-2009, SEC.1.