Indiana Code 6-2.5-5-51. Special fuel
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Sec. 51. (a) As used in this section, “special fuel” has the meaning set forth in IC 6-6-2.5-22.
(b) As used in this section, “heating oil” has the meaning set forth in IC 6-6-2.5-12.
(c) Except for heating oil, the sale of special fuel is exempt from the state gross retail tax.
As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.