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.