Indiana Code Title 6. Taxation § 6-6-2.5-20

Sec. 20.  As used in this chapter, “received” means the removal from any refinery or terminal in Indiana, or the entry into Indiana of any special fuel for consumption, use, sale, or warehousing, except for transfers in bulk into or within a terminal in Indiana between registered suppliers.  The tax imposed under section 28 of this chapter with respect to special fuel removed from terminals within Indiana and with respect to special fuel which is the subject of a tax precollection agreement pursuant to section 35(j) of this chapter, shall be imposed at the same time and in the same manner as the tax imposed by Sections 4081 to 4083 of the Internal Revenue Code 1.  The definitions of the terms “removal”, “entry”, and “transfers in bulk” shall have the same meanings described in the Internal Revenue Code or Code of Federal Regulations.