"Special fuel" defined
Sec. 22. As used in this chapter, "special fuel" means all
combustible gases and liquids that are:
(1) suitable for the generation of power in an internal
combustion engine or motor; or
(2) used exclusively for heating, industrial, or farm purposes
other than for the operation of a motor vehicle.
However, the term does not include gasoline (as defined in
IC 6-6-1.1-103), ethanol produced, stored, or sold for the
manufacture of or compounding or blending with gasoline,
alternative fuels, kerosene, and jet fuel (if the purchaser of the jet
fuel has provided to the seller proof of the purchaser's federal jet fuel
registration at or before the time of sale).
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.18.
Last modified: May 28, 2006