6-6-13-7. Exempt entities

IN Code § 6-6-13-7 (2019) (N/A)
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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:

(1) the United States or an agency or instrumentality of the United States;

(2) the state of Indiana;

(3) the Indiana Air National Guard; or

(4) a common carrier of passengers or freight.

As added by P.L.288-2013, SEC.67.