Indiana Code 6-6-13-7. Exempt entities
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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:
(2) the state of Indiana;
(1) the United States or an agency or instrumentality of the United States;
Terms Used In Indiana Code 6-6-13-7
- aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
- United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
(3) the Indiana Air National Guard;
(4) a common carrier of passengers or freight; or
(5) a current Federal Aviation Administration 14 C.F.R. part 137 certified aerial applicator performing agricultural operations.
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.