6-6-13-14. Listed Tax
Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1. As added by P.L.288-2013, SEC.67.
6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue
Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows: (1) Before July 1, 2017, in the state general fund. (2) After June 30, 2017, and before July 1, 2021, as follows: (A) Fifty percent (50%) in the state general fund. (B) […]
6-6-13-1. Applicability
Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013. As added by P.L.288-2013, SEC.67.
6-6-13-2. “Aviation Fuel”
Sec. 2. As used in this chapter, “aviation fuel” has the meaning set forth in IC 6-2.5-5-49. As added by P.L.288-2013, SEC.67.
6-6-13-3. “Department”
Sec. 3. As used in this chapter, “department” refers to the department of state revenue. As added by P.L.288-2013, SEC.67.
6-6-13-4. “Person”
Sec. 4. As used in this chapter, “person” means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. As added by P.L.288-2013, SEC.67.
6-6-13-5. “Retailer”
Sec. 5. As used in this chapter, “retailer” means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. As added by P.L.288-2013, SEC.67.
6-6-13-6. Excise Tax Imposed
Sec. 6. (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 […]
6-6-13-7. Exempt Entities
Sec. 7. 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; […]
6-6-13-8. Exemption Certificates
Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. […]