Indiana Code § 6-6-2.5-22.5

"Special fuel gallon"
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Sec. 22.5. As used in this chapter, "special fuel gallon" means: (1) except as provided in subdivisions (2) and (3), a gallon of special fuel; (2) a diesel gallon equivalent (as defined in IC 6-6-4.1-1 (f)), in the case of a special fuel that is liquid natural gas; or (3) a gasoline gallon equivalent (as defined in IC 6-6-4.1-1 (g)), in the case of a special fuel that is compressed natural gas.

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