Indiana § 6-6-2.5-30.5 Exemption from special fuel tax; restricted personal, noncommercial
use

Indiana Statutes

§ 6-6-2.5-30.5 — Exemption from special fuel tax; restricted personal, noncommercial use

Indiana § 6-6-2.5-30.5

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 2.5Special Fuel Tax

This text of Indiana § 6-6-2.5-30.5 (Exemption from special fuel tax; restricted personal, noncommercial use) 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 § 6-6-2.5-30.5 (2026).

Text

5.

(a)Except as provided in subsection (b), special fuel is exempt from the special fuel tax if:

(1)the special fuel has a nominal biodiesel content of at least twenty percent (20%);

(2)the special fuel is used only for a personal, noncommercial use and is not for resale; and

(3)the individual using the special fuel:

(A)produces the biodiesel content of the special fuel; and

(B)obtains an exemption certificate under subsection (c) before using the special fuel.

(b)The maximum number of gallons of special fuel for which an individual may claim the exemption under this section in a year is equal to:

(1)two thousand (2,000); divided by

(2)the average percentage volume of biodiesel in each gallon used by the individual.

(c)The department shall issue an exemption certificate to an ind

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5. (a) Except as provided in subsection (b),
special fuel is exempt from the special fuel tax if:
(1) the special fuel has a nominal biodiesel content of at least
twenty percent (20%);
(2) the special fuel is used only for a personal, noncommercial use
and is not for resale; and
(3) the individual using the special fuel:
(A) produces the biodiesel content of the special fuel; and
(B) obtains an exemption certificate under subsection (c) before
using the special fuel.
(b) The maximum number of gallons of special fuel for which an
individual may claim the exemption under this section in a year is
equal to:
(1) two thousand (2,000); divided by
(2) the average percentage volume of biodiesel in each gallon
used by the individual.
(c) The department shall issue an exemption certificate to an
individual who produces evidence of nontaxability under subsection
(a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is
valid for a period determined by the department, but not to exceed five
(5) years. The department may allow an individual to renew an
exemption certification for additional five (5) year periods. An
exemption certificate applies only to special fuel described in
subsection (a). An individual holding a certificate issued under this
subsection shall notify the department:
(1) of any address change by the individual; and
(2) when the individual ceases using special fuel that is exempt
under this section.
(d) An individual who is issued an exemption certificate under this
section must submit to the department a report, in a form prescribed by
the department, not later than January 20 of each year. The report must
include:
(1) the number of gallons of special fuel in the immediately
preceding year; and
(2) the average percentage volume of biodiesel in each gallon of
special fuel;
to which the exemption was applied in the calendar year ending on the
immediately preceding December 31.
(e) An individual who is issued an exemption certificate under this
section is not subject to the reporting requirements under section 35 of
this chapter.