Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-3-6
Application for exemption permit; persons eligible
Sec. 6. (a) The following persons may apply to the administrator for an exemption permit:
(1) A person that operates an airport in Indiana where gasoline is sold for the exclusive purpose of propelling aircraft engines or
motors.
(2) A person engaged at an airport in the business of selling gasoline in Indiana for exclusive use in aircraft engines or
motors.
(3) A person in Indiana that operates a marine facility, except a taxable marine facility, and sells gasoline at that facility for the
exclusive purpose of propelling motorboat engines.
(4) A person engaged at a marine facility, except a taxable marine facility, in the business of selling gasoline in Indiana for exclusive
use in motorboat engines.
(b) Having satisfied the requirements of this section, a person must still meet the requirements set forth in IC 6-6-1.1-303 prior
to the administrator's approval of the application.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-302(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2319; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-2-13 · Time considered received; imported gasoline; transport by…
- 12-2-14 · Time considered received; imported gasoline; transport by…
- 12-2-15 · Time considered received; in-state gasoline produced or…
- 12-2-16 · Time considered received; in-state gasoline produced or…
- 12-2-17 · Time considered received; in-state gasoline not covered by IC…
- 12-2-18 · Time considered received; in-state gasoline not covered by…
- 12-2-19 · Imported gasoline; motor vehicle fuel supply tank
- 12-3-1 · Exemptions: exported gasoline
- 12-3-2 · Exemptions: sales to United States government
- 12-3-3 · Exemptions: consumption by licensed distributor
- 12-3-4 · Exemption: gasoline lost or destroyed
- 12-3-5 · Exemption: gasoline lost or destroyed; receipt prior to…
- 12-3-6 · Application for exemption permit; persons eligible
- 12-3-7 · Application for exemption permit; form; surety bond;…
- 12-4-1 · License to distributor; requirement
- 12-4-2 · License to distributor; failure to obtain; application of…
- 12-4-3 · License to distributor; application; contents
- 12-4-4 · License to distributor; foreign corporation (Repealed)
- 12-4-5 · Bond; filing requirements (Repealed)
- 12-4-6 · Bond increases; hearing; new bond or rider
- 12-4-7 · Release of surety of distributor's bond; notice; new bond;…
- 12-4-8 · Annual financial statement; bond amount requirement
- 12-4-9 · Temporary license; investigation; conditions and requirements
- 12-4-10 · Temporary license; extension
- 12-4-11 · Permanent license; minimum gallonage; Indiana based…