Indiana Code — Title 6 (Taxation)
IC 6-6-13-7
Exempt entities
Official textiga.in.govlast amended
Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:
# (1)
the United States or an agency or instrumentality of the United States;
# (2)
the state of Indiana;
# (3)
the Indiana Air National Guard;
# (4)
a common carrier of passengers or freight; or
# (5)
a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
Amendment history
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-6-14-4 · Alternative fuel decals; annual fees