Terms Used In Indiana Code 6-6-13-10

  • aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • retailer: means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. See Indiana Code 6-6-13-5
   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.