Sec. 15. As used in this chapter, "liquid" means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute. As added by P.L.277-1993(ss), SEC.44.
"Liquid"
Ind. Code § 6-6-2.5-15, under Chapter 2.5. Special Fuel Tax.
Ind. Code § 6-6-2.5-15