Illinois Code § 35 ILCS 505/1.13

"Special Fuel" means all volatile and inflammable liquids
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capable of being used for the generation of power in an internal combustion
engine except that it does not include gasoline as defined in Section 5,
example (A), of this Act, or combustible gases as defined in Section 5,
example (B), of this Act. "Special Fuel" includes diesel fuel as defined
in paragraph (b) of Section 2 of this Act.

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