Sec. 9. As used in this chapter, "export" means: (1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and (2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser. As added by P.L.277-1993(ss), SEC.44.
"Export"
Ind. Code § 6-6-2.5-9, under Chapter 2.5. Special Fuel Tax.
Ind. Code § 6-6-2.5-9