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.
"Heating oil"
Ind. Code § 6-6-2.5-12, under Chapter 2.5. Special Fuel Tax.
Ind. Code § 6-6-2.5-12