Indiana Code Title 6. Taxation § 6-6-2.5-1.5

Sec. 1.5. (a) As used in this chapter, “biodiesel” means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat.

(b) As used in this chapter, “blended biodiesel” means a blend of biodiesel with petroleum diesel fuel so that the volume percentage of biodiesel in the blend is at least two percent (2%).  A biodiesel blend may be described as “Bxx” where “xx” represents the volume percentage of biodiesel fuel. “B2” is the type of biodiesel blend with the least volume percentage of biodiesel fuel, and “B99” is the type of biodiesel fuel with the most volume percentage of biodiesel fuel.  The term does not include biodiesel (B100).