Special fuel

Ind. Code § 6-2.5-5-51
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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