Sec. 3. As used in this chapter, "federal gasoline tax" means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. As added by P.L.227-2013, SEC.1.
"Federal gasoline tax"
Ind. Code § 6-2.5-3.5-3, under Chapter 3.5. Collection of Use Tax on Gasoline.
Ind. Code § 6-2.5-3.5-3