For the purpose of taxing the sale or use of:

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1.  Compressed natural gas, 126.67 cubic feet of natural gas or 5.660 pounds of natural gas shall be deemed to equal 1 gallon of special fuel.

2.  Liquefied petroleum gas, 36.3 cubic feet or 4.2 pounds of liquefied petroleum gas shall be deemed to equal 1 gallon of special fuel.

3.  Liquefied natural gas, 6.06 pounds of liquefied natural gas shall be deemed to equal 1 gallon of special fuel.