Sec. 10. As used in this chapter, "refiner" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline. As added by P.L.227-2013, SEC.1.
"Refiner"
Ind. Code § 6-2.5-3.5-10, under Chapter 3.5. Collection of Use Tax on Gasoline.
Ind. Code § 6-2.5-3.5-10