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.
IC 6-6-2.5-13.1 "Import verification number" Sec. 13.1. As used in this chapter, "import verification number" means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer. As added by P.L.18-1994, SEC.12. Amended by P.L.85-1995, SEC.15.