Indiana Code § 13-11-2-144

"Oil"
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Sec. 144. (a) "Oil", for purposes of IC 13-24-2 , means oil of any kind or in any form.       (b) The term includes the following: (1) Petroleum. (2) Fuel oil. (3) Sludge. (4) Oil refuse. (5) Oil mixed with wastes other than dredged spoil.       (c) The term does not include petroleum, including crude oil or any fraction of crude oil, that is: (1) specifically listed or designated as a hazardous substance under subparagraphs (A) through (F) of Section 101(14) of; and (2) subject to; the Comprehensive Environmental Response, Compensation, and Liability Act (42 U.S.C. 9601), as in effect January 1, 1995. [Pre-1996 Recodification Citation: 13-7-12-4(e).]

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