Sec. 5.5. As used in this chapter, "petroleum gatherer" means the following: (1) A person that purchases petroleum products. (2) A person that gathers and transports petroleum products in which the person does not have the right, title, or interest. (3) A person that possesses petroleum products upon which the petroleum severance tax has not been paid. As added by P.L.128-2026, SEC.54.
"Petroleum gatherer" defined
Ind. Code § 6-8-1-5.5, under Petroleum Severance Tax.
Ind. Code § 6-8-1-5.5