(a) Except as provided in subsection (b), if there are no records showing the number of miles actually operated per gallon of motor fuel and if section 11(c) of this chapter is inapplicable, it is presumed for purposes of this chapter that one (1) gallon of motor fuel is consumed for every four (4) miles traveled.(b) This section does not apply to an alternative fuel that is not commonly or commercially known or sold as butane or propane.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.211-2023, SEC.6.
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