Indiana Code — Title 6 (Taxation)
IC 6-6-13-6
Excise tax imposed
Sec. 6.
# (a)
Except as provided in section 7 of this chapter, an excise tax of twenty cents
($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.
# (b)
For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
Amendment history
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
Source: view the official text
Nearby sections (25 sections)
- 6-6-12-3 · "Carrier"
- 6-6-12-4 · "Road tax"
- 6-6-12-5 · Tax credit claim
- 6-6-12-6 · Tax credit amount
- 6-6-12-7 · Procedure for claiming credit
- 6-6-12-8 · Refundable credit
- 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- 6-6-13-1 · Applicability
- 6-6-13-2 · "Aviation fuel"
- 6-6-13-3 · "Department"
- 6-6-13-4 · "Person"
- 6-6-13-5 · "Retailer"
- 6-6-13-6 · Excise tax imposed
- 6-6-13-7 · Exempt entities
- 6-6-13-8 · Exemption certificates
- 6-6-13-9 · Schedule of remittance
- 6-6-13-10 · Method of remittance
- 6-6-13-11 · Collection allowance
- 6-6-13-12 · Excise tax collected held in trust; personal liability
- 6-6-13-13 · Failure to collect or remit; monetary penalties; criminal
- 6-6-13-14 · Listed tax
- 6-6-13-15 · Deposit of aviation fuel excise tax revenue
- 6-6-14-1 · "Alternative fuel"
- 6-6-14-2 · "Department"
- 6-6-14-3 · "Special fuel"