Terms Used In Indiana Code 6-6-13-11

  • aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
  • 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. 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.