Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.
As added by P.L.288-2013, SEC.67.
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