Indiana Code § 16-44-2-5

Imported gasoline and kerosene; inspection of samples; fee
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Sec. 5. (a) The state department or any authorized agent of the state department may inspect samples of gasoline or kerosene imported into Indiana other than that placed in storage at refineries or marine or pipeline terminals in Indiana.       (b) Gasoline or kerosene inspected under subsection (a) is subject to the inspection fee specified in section 18 of this chapter.       (c) A person who receives gasoline or kerosene: (1) that is imported into Indiana (other than that placed in storage at refineries or marine or pipeline terminals in Indiana); and (2) on which the inspection fee has not been paid; shall notify the state department of the receipt of the gasoline or kerosene. [Pre-1993 Recodification Citation: 16-6-11-3(b).]

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