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. […]
6-6-13-9. Schedule of Remittance
Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month. As added by P.L.288-2013, SEC.67.
6-6-13-10. Method of Remittance
Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter. As added by P.L.288-2013, SEC.67.
6-6-13-11. Collection Allowance
Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes. As added by P.L.288-2013, SEC.67.
6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability
Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail […]