Sec. 2. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing motor fuel to an end user within Indiana. As added by P.L.97-2011, SEC.2.
"Retailer"
Ind. Code § 24-4.6-5-2, under Vehicle Owner Liability for Motor Fuel Theft.
Ind. Code § 24-4.6-5-2