6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification
Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5. (b) The heavy equipment rental excise tax imposed under this chapter shall be sourced […]
6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax
Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account. (b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax […]
6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties
Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit under this chapter commits a Class C infraction. […]
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; […]