IC 6-6-2.5-22.5: "Special fuel gallon"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
- Chapter 2.5. Special Fuel Tax
Sec. 22.5. As used in this chapter, "special fuel gallon" means:
(1) except as provided in subdivisions (2) and (3), a gallon of special fuel;
(2) a diesel gallon equivalent (as defined in IC 6-6-4.1-1(f)), in the case of a special fuel that is liquid natural gas; or
(3) a gasoline gallon equivalent (as defined in IC 6-6-4.1-1(g)), in the case of a special fuel that is compressed natural gas.
Collected 2026-09-09T01:51:39Z. Source file · JSON