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

6-6-13-1. Applicability - Sec. 1. This chapter applies to aviation fuel purchased after...

6-6-13-2. "Aviation Fuel" - Sec. 2. As used in this chapter, "aviation fuel" has...

6-6-13-3. "Department" - Sec. 3. As used in this chapter, "department" refers to...

6-6-13-4. "Person" - Sec. 4. As used in this chapter, "person" means a...

6-6-13-5. "Retailer" - Sec. 5. As used in this chapter, "retailer" means a...

6-6-13-6. Excise Tax Imposed - Sec. 6. (a) Except as provided in section 7 of...

6-6-13-7. Exempt Entities - Sec. 7. The sale of aviation fuel is exempt from...

6-6-13-8. Exemption Certificates - Sec. 8. A person who makes a purchase in a...

6-6-13-9. Schedule of Remittance - Sec. 9. Except as provided in section 11 of this...

6-6-13-10. Method of Remittance - Sec. 10. A retailer required to remit aviation fuel excise...

6-6-13-11. Collection Allowance - Sec. 11. A retailer who properly remits aviation fuel excise...

6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability - Sec. 12. The aviation fuel excise taxes a retailer collects...

6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability - Sec. 13. (a) A person who knowingly fails to collect...

6-6-13-14. Listed Tax - Sec. 14. The aviation fuel excise tax is a listed...

6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue - Sec. 15. The department shall transfer aviation fuel excise taxes...