{"data":{"id":"us-in/ic-6-6-2.5-22.5","jurisdiction":"us-in","citation":"IC 6-6-2.5-22.5","heading":"\"Special fuel gallon\"","body":"Sec. 22.5. As used in this chapter, \"special fuel gallon\" means:\n(1) except as provided in subdivisions (2) and (3), a gallon of special fuel;\n(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\n(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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 2.5. Special Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-2.5-22.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4141c87b90fbd4423967625b2dbc66a7b9d1f512016799391b4412ed42f27a6b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-22","next":"us-in/ic-6-6-2.5-23"},"notice":"GroundRules: Original legal text. Not legal advice."}