Indiana Statutes

§ 6-6-13-7 — Exempt entities

Indiana § 6-6-13-7
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 13Aviation Fuel Excise Tax

This text of Indiana § 6-6-13-7 (Exempt entities) 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 § 6-6-13-7 (2026).

Text

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-6-13-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-13-7.