Indiana Statutes
§ 6-2.5-5-51 — Special fuel
Indiana § 6-2.5-5-51
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-51 (Special fuel) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-5-51 (2026).
Text
(a)As used in this section, "special fuel" has
the meaning set forth in IC 6-6-2.5-22.
(b)As used in this section, "heating oil" has the meaning set forth
in IC 6-6-2.5-12.
(c)Except for heating oil, the sale of special fuel is exempt from the
state gross retail tax.
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Legislative History
As added by P.L.218-2017, SEC.2. Amended by P.L.185-2018,
SEC.1.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-5-51, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-51.