Indiana Code - Taxation - Title 6, Section 6-6-2.5-15

"Liquid" defined

Sec. 15. As used in this chapter, "liquid" means any substance that
is liquid in excess of sixty (60) degrees fahrenheit and a pressure of
fourteen and seven-tenths (14.7) pounds per square inch absolute.
As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006