§ 51

Ind. Code § 6-2.5-5-51

Special fuel

As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018, SEC.1.
  1. (a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22 .
  2. (b) As used in this section, "heating oil" has the meaning set forth in IC 6-6-2.5-12 .
  3. (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.

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