Sec. 30.5. (a) Except as provided in subsection (b), special fuel is exempt from the special fuel tax if:

(1) the special fuel has a nominal biodiesel content of at least twenty percent (20%);

Terms Used In Indiana Code 6-6-2.5-30.5

  • biodiesel: means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal fats that meets American Society for Testing and Materials specifications D6751-03a Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels, as well as other fuels of the same derivation capable of use in the generation of power for the propulsion of a motor vehicle, airplane, or motorboat. See Indiana Code 6-6-2.5-1.5
  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • special fuel: means all combustible gases and liquids that are:

    Indiana Code 6-6-2.5-22

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) the special fuel is used only for a personal, noncommercial use and is not for resale; and

(3) the individual using the special fuel:

(A) produces the biodiesel content of the special fuel; and

(B) obtains an exemption certificate under subsection (c) before using the special fuel.

     (b) The maximum number of gallons of special fuel for which an individual may claim the exemption under this section in a year is equal to:

(1) two thousand (2,000); divided by

(2) the average percentage volume of biodiesel in each gallon used by the individual.

     (c) The department shall issue an exemption certificate to an individual who produces evidence of nontaxability under subsection (a)(1), (a)(2), and (a)(3). A certificate issued under this subsection is valid for a period determined by the department, but not to exceed five (5) years. The department may allow an individual to renew an exemption certification for additional five (5) year periods. An exemption certificate applies only to special fuel described in subsection (a). An individual holding a certificate issued under this subsection shall notify the department:

(1) of any address change by the individual; and

(2) when the individual ceases using special fuel that is exempt under this section.

     (d) An individual who is issued an exemption certificate under this section must submit to the department a report, in a form prescribed by the department, not later than January 20 of each year. The report must include:

(1) the number of gallons of special fuel in the immediately preceding year; and

(2) the average percentage volume of biodiesel in each gallon of special fuel;

to which the exemption was applied in the calendar year ending on the immediately preceding December 31.

     (e) An individual who is issued an exemption certificate under this section is not subject to the reporting requirements under section 35 of this chapter.

As added by P.L.33-2007, SEC.2.