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.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 13. Aviation Fuel Excise Tax
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 Liability