Indiana Statutes
§ 6-6-13-7 — Exempt entities
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.
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Legislative History
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021,
SEC.49.
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Repealed§ 6-1.1-1-14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"