energy equivalent of a gallon of gasoline
(3) Compressed natural gas (A) In general There is hereby imposed a tax on compressed natural gas— (i) sold by any person to an owner, lessee, or other operator of a motor vehicle or motorboat for use as a fuel in such motor vehicle or motorboat, or (ii) used by any person as a fuel in a motor vehicle or motorboat unless there was a taxable sale of such gas under clause (i). The rate of the tax imposed by this paragraph shall be 18.3 cents per energy equivalent of a gallon of gasoline. (B) Bus uses No tax shall be imposed by this paragraph on any sale for use, or use, described in subparagraph (B) or (C) of section 6427(b)(2) (relating to school bus and intracity transportation). (C) Administrative provisions For purposes of applying this title with respect to the taxes imposed by this subsection, references to any liquid subject to tax under this subsection shall be treated as including references to compressed natural gas subject to tax under this paragraph, and references to gallons shall be treated as including references to energy equivalent of a gallon of gasoline with respect to such gas. (D) Energy equivalent of a gallon of gasoline For purposes of this paragraph, the term “energy equivalent of a gallon of gasoline” means 5.66 pounds of compressed natural gas.