Sec. 10. As used in this chapter, "exporter" means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. As added by P.L.277-1993(ss), SEC.44.
"Exporter"
Ind. Code § 6-6-2.5-10, under Chapter 2.5. Special Fuel Tax.
Ind. Code § 6-6-2.5-10