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.
As added by P.L.218-2017, SEC.38.
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