Indiana § 6-6-13-6 Excise tax imposed

Indiana Statutes

§ 6-6-13-6 — Excise tax imposed

Indiana § 6-6-13-6

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 13Aviation Fuel Excise Tax

This text of Indiana § 6-6-13-6 (Excise tax imposed) 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 § 6-6-13-6 (2026).

Text

(a)Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.

(b)For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.

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(a) Except as provided in section 7 of this
chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on
the gross retail income received by a retailer on each gallon of aviation
fuel purchased in Indiana. A retailer shall add the per gallon amount of
tax to the selling price of each gallon of aviation fuel sold by the
retailer so that the ultimate consumer bears the burden of the tax.
(b) For purposes of this chapter, the gross retail income received by
the retailer from the sale of aviation fuel does not include the amount
of any excise tax imposed upon the sale under federal law.