reglab/housing_qa huggingface dataset:
IN Code § 6-6-1.1-1309 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1309. Distributor; Violations; Offense

Sec. 1309. Except as otherwise provided by this chapter, a distributor who:(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or(2) knowingly fails to keep correct records, books, and accounts required by this chapter;commits a Class B misdemeanor.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.
IN Code § 6-6-1.1-1310 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1310. Use of Untaxed Gasoline; Offense

Sec. 1310. A person who knowingly uses gasoline on which the tax has not been paid commits a Class B misdemeanor.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.55.
IN Code § 6-6-1.1-1311 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1311. Use or Sale in Indiana of Tax-Exempt Gasoline Purchased for Export; Offense; Tax Liability; Export Sales Excepted

Sec. 1311. (a) Except as otherwise permitted by this chapter, a person who purchases tax-exempt gasoline for export and uses or sells any of the gasoline in Indiana with the intent to avoid payment of the tax imposed by this chapter commits a Class A misdemeanor. In addition, for purposes of this chapter, such a person is considered the "distributor" with respect to all gasoline so purchased and to have "received" the gasoline as defined in this chapter, and he is liable for the full amount of the tax imposed by this chapter on the gasoline and a penalty equal to fifty percent (50%) of that tax.(b) Subsection (a) does not apply if the gasoline is sold in Indiana for export, provided the person furnishes proof at the time and in the manner prescribed by the administrator.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.56.
IN Code § 6-6-1.1-1312 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1312. Reckless Violations; Offense

Sec. 1312. A person who recklessly violates a provision of this chapter for which no specific penalty is provided commits a Class B misdemeanor.As added by Acts 1979, P.L.79, SEC.1.
IN Code § 6-6-1.1-1313 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1313. Evasion of Tax; Offense

Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony.As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.158-2013, SEC.93.
IN Code § 6-6-1.1-1314 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1314. Failure to Keep Books and Records; Penalty

Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.As added by P.L.97-1987, SEC.15.
IN Code § 6-6-1.1-1315 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1315. Failure to File Reports; Incomplete Reports; Civil Penalty

Sec. 1315. A person who:(1) is subject to the tax imposed by section 201 of this chapter; and(2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter;is subject to a civil penalty of one hundred dollars ($100) for each violation, as reasonably determined by the department. As used in this section, an incomplete report includes a report that does not include all schedules required by the administrator.As added by P.L.97-1987, SEC.16.
IN Code § 6-6-1.1-1316 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.1. Gasoline Tax|6-6-1.1-1316. Breaking Fuel Pump Seals; Failure to Report Meter Readings; Removing Post Signs; Failure to Notify; Offenses

Sec. 1316. (a) A person:(1) who knowingly breaks a seal on a sealed fuel pump without authorization; or(2) who knowingly fails or refuses to report meter readings under section 1008 or section 1110 of this chapter;commits a Level 6 felony.(b) A person who, without authorization:(1) removes;(2) alters;(3) defaces; or(4) covers;a sign posted by the department that states that no transactions involving gasoline, gasohol, aviation gasoline, or marina gasoline may be made at a location commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with the intent to evade the tax imposed by this chapter or to defraud the state.(c) A dealer or licensed distributor shall notify the department of:(1) a broken fuel pump seal; or(2) a removed, altered, defaced, or covered sign that has been posted by the department.(d) A dealer or licensed distributor that knowingly fails to notify the department, as required by subsection (c), within two (2) days after:(1) a fuel pump seal is broken; or(2) a sign posted by the department has been removed, altered, defaced, or covered;commits a Level 6 felony.As added by P.L.97-1987, SEC.17. Amended by P.L.158-2013, SEC.94.
IN Code § 6-6-1.6-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.6. Fuel Tax Index Factors|6-6-1.6-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "CPI-U" means the Consumer Price Index for all Urban Consumers, U.S. city average, all items, using the index base period of 1982-84 equal to one hundred (100), as published by the Bureau of Labor Statistics of the United States Department of Labor.(2) "Department" refers to the department of state revenue.(3) "IPI" means Indiana personal income.As added by P.L.218-2017, SEC.37.
IN Code § 6-6-1.6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.6. Fuel Tax Index Factors|6-6-1.6-2. Determination of Rates; July 1, 2017

Sec. 2. (a) The department shall determine a new tax rate for the gasoline tax, the special fuel tax, and the motor carrier surcharge tax (before its repeal) to take effect July 1, 2017. The department shall determine the new rate before June 1, 2017. The new rate shall be determined by using annual factors and applying a method that is based on an annual factor being in place each year from the beginning of the period specified for each factor and that uses the resulting rounded rate for purposes of determining the following year rate change.(b) The gasoline tax index factor to be used each year equals the following:STEP ONE: Determine the year over year change in the CPI-U beginning in 2003 through 2016.STEP TWO: Determine the year over year change in the IPI beginning in 2003 through 2016.STEP THREE: Add for each year:(A) the STEP ONE result; and(B) the STEP TWO result.STEP FOUR: Divide the STEP THREE result by two (2).(c) The special fuel index factor and motor carrier surcharge tax index factor (before the repeal of the motor carrier surcharge tax) to be used each year equals the following:STEP ONE: Determine the year over year change in the CPI-U beginning in 1989 through 2016.STEP TWO: Determine the year over year change in the IPI beginning in 1989 through 2016.STEP THREE: Add for each year:(A) the STEP ONE result; and(B) the STEP TWO result.STEP FOUR: Divide the STEP THREE result by two (2).As added by P.L.218-2017, SEC.37. Amended by P.L.185-2018, SEC.2.
IN Code § 6-6-1.6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 1.6. Fuel Tax Index Factors|6-6-1.6-3. Calculation of Annual Index Factors

Sec. 3. (a) The department shall calculate an annual index factor to be used for the rate to take effect each July 1 beginning in 2018 through July 1, 2024. The department shall determine the index factor before June 1 of each year using the method described in subsection (b).(b) The annual gasoline tax index factor and special fuel index factor equals the following:STEP ONE: Divide the annual CPI-U for the year preceding the determination year by the annual CPI-U for the year immediately preceding that year.STEP TWO: Divide the annual IPI for the year preceding the determination year by the annual IPI for the year immediately preceding that year.STEP THREE: Add:(A) the STEP ONE result; and(B) the STEP TWO result.STEP FOUR: Divide the STEP THREE result by two (2).(c) If the CPI-U or IPI for a preceding year is revised, corrected, or updated after May 31 of that year, the department shall use the CPI-U or IPI as published for the preceding year prior to revision.As added by P.L.218-2017, SEC.37. Amended by P.L.185-2018, SEC.3; P.L.159-2021, SEC.31.
IN Code § 6-6-2.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-1. "Alternative Fuel"

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.122-2006, SEC.19; P.L.277-2013, SEC.8; P.L.212-2014, SEC.4.
IN Code § 6-6-2.5-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-1.5. "Biodiesel"

Sec. 1.5. (a) As used in this chapter, "biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat.(b) As used in this chapter, "blended biodiesel" means a blend of biodiesel with petroleum diesel fuel so that the volume percentage of biodiesel in the blend is at least two percent (2%). A biodiesel blend may be described as "Bxx" where "xx" represents the volume percentage of biodiesel fuel. "B2" is the type of biodiesel blend with the least volume percentage of biodiesel fuel, and "B99" is the type of biodiesel fuel with the most volume percentage of biodiesel fuel. The term does not include biodiesel (B100).As added by P.L.122-2006, SEC.20.
IN Code § 6-6-2.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-2. "Blender"

Sec. 2. As used in this chapter, "blender" means a person who engages in the process of blending.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-3. "Blending"

Sec. 3. As used in this chapter, "blending" means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. The term does not include that blending that occurs in the process of refining by the original refiner of crude petroleum or the blending of a de minimis amount of products such as carburetor detergent, oxidation inhibitor, lubricating oil, and greases.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.13; P.L.122-2006, SEC.21.
IN Code § 6-6-2.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-4. "Bulk End User"

Sec. 4. As used in this chapter, "bulk end user" means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-5. "Bulk Plant"

Sec. 5. As used in this chapter, "bulk plant" means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) gallons.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.14.
IN Code § 6-6-2.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-6. "Commissioner"

Sec. 6. As used in this chapter, "commissioner" means the administrative head of the department or that person's designee.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-7. "Department"

Sec. 7. As used in this chapter, "department" means the department of state revenue.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-8. "Destination State"

Sec. 8. As used in this chapter, "destination state" means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-8.5. "Dyed Fuel User"

Sec. 8.5. As used in this chapter, "dyed fuel user" means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank.As added by P.L.61-1996, SEC.1.
IN Code § 6-6-2.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-9. "Export"

Sec. 9. As used in this chapter, "export" means:(1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and(2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-10. "Exporter"

Sec. 10. As used in this chapter, "exporter" means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-12. "Heating Oil"

Sec. 12. As used in this chapter, "heating oil" means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-13. "Import"

Sec. 13. As used in this chapter, "import" means:(1) with respect to a seller, when special fuel is delivered into Indiana from out-of-state by or for the seller; and(2) with respect to a purchaser, when special fuel is delivered into Indiana from out-of-state by or for the purchaser.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-13.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-13.1. "Import Verification Number"

Sec. 13.1. As used in this chapter, "import verification number" means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer.As added by P.L.18-1994, SEC.12. Amended by P.L.85-1995, SEC.15.
IN Code § 6-6-2.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-14. "Invoiced Gallons"

Sec. 14. As used in this chapter, "invoiced gallons" means the gallons accurately billed on an invoice on payment to a supplier.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.13.
IN Code § 6-6-2.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-15. "Liquid"

Sec. 15. As used in this chapter, "liquid" means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-16. "Motor Vehicle"

Sec. 16. As used in this chapter, "motor vehicle" means a vehicle designed principally for road use and that is propelled by an internal combustion engine or motor.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.14.
IN Code § 6-6-2.5-16.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-16.1. "Permissive Supplier"

Sec. 16.1. As used in this chapter, "permissive supplier" means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code.As added by P.L.18-1994, SEC.15.
IN Code § 6-6-2.5-16.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-16.5. "Natural Gas Product"

Sec. 16.5. As used in this chapter, "natural gas product" means:(1) a liquid or compressed natural gas product; or(2) a combination of liquefied petroleum gas and a compressed natural gas product;used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance.As added by P.L.212-2014, SEC.5.
IN Code § 6-6-2.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-17. "Person"

Sec. 17. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-18. "Public Highway"

Sec. 18. As used in this chapter, "public highway" means the entire width between boundary lines of each publicly maintained way in Indiana, including streets and alleys in cities and towns, when any part of the way is open to the public use for motor vehicle travel.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.16.
IN Code § 6-6-2.5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-19. "Rack"

Sec. 19. As used in this chapter, "rack" means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-20. "Received"

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. 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.As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.17.
IN Code § 6-6-2.5-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-21. "Retailer"

Sec. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the end user within Indiana.As added by P.L.277-1993(ss), SEC.44.
IN Code § 6-6-2.5-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-22. "Special Fuel"

Sec. 22. As used in this chapter, "special fuel" means all combustible gases and liquids that are:(1) suitable for the generation of power in an internal combustion engine or motor; or(2) used exclusively for heating, industrial, or farm purposes other than for the operation of a motor vehicle.Special fuel includes biodiesel and blended biodiesel (as defined in IC 6-6-2.5-1.5) and natural gas products. However, the term does not include an alternative fuel, gasoline (as defined in IC 6-6-1.1-103), ethanol produced, stored, or sold for the manufacture of or compounding or blending with gasoline, kerosene, and jet fuel (if the purchaser of the jet fuel has provided to the seller proof of the purchaser's federal jet fuel registration at or before the time of sale).As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.18; P.L.122-2006, SEC.22; P.L.277-2013, SEC.9; P.L.212-2014, SEC.6.
IN Code § 6-6-2.5-22.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 2.5. Special Fuel Tax|6-6-2.5-22.5. "Special Fuel Gallon"

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.As added by P.L.218-2017, SEC.38.