Indiana Code - Taxation - Title 6, Section 6-6-2.5-12

"Heating oil" defined

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.

Last modified: May 28, 2006