Indiana Statutes
§ 6-2.5-5-49 — Aviation fuel
Indiana § 6-2.5-5-49
JurisdictionIndiana
Art. 2.5STATE GROSS RETAIL AND USE TAXES
Ch. 5Exempt Transactions of Retail Merchant
This text of Indiana § 6-2.5-5-49 (Aviation fuel) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-5-49 (2026).
Text
(a)As used in this section, "aviation fuel"
refers to:
(1)gasoline used to power an aircraft;
(2)jet fuel; or
(3)a synthetic fuel or fuel derived from any organic matter used
as a substitute for a fuel described in subdivision (1) or (2).
(b)A transaction involving aviation fuel is exempt from the state
gross retail tax.
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Legislative History
As added by P.L.288-2013, SEC.31.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-5-49, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-5-49.