Indiana Code
Chapter 13. Aviation Fuel Excise Tax
6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows:
(1) Before July 1, 2017, in the state general fund.
(2) After June 30, 2017, and before July 1, 2021, as follows:
(A) Fifty percent (50%) in the state general fund.
(B) Fifty percent (50%) in the airport development grant fund established by IC 8-21-11-4.
(3) After June 30, 2021, in the airport development grant fund established by IC 8-21-11-4.
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.57; P.L.165-2021, SEC.100.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 13. Aviation Fuel Excise Tax

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