IC 6-6-2.5-12 — "Heating oil"
Chapter 2.5. Special Fuel Tax
Section text
Sec. 12. As used in this chapter, "heating oil" means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes.
As added by P.L.277-1993(ss), SEC.44.
Source: official publisher (2026 edition)