Indiana Code 6-6-1.1-302. Application for exemption permit; persons eligible
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Sec. 302. The following persons may apply to the administrator for an exemption permit:
(2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.
(1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.
Terms Used In Indiana Code 6-6-1.1-302
- Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Marine facility: means a marina or boat livery. See Indiana Code 6-6-1.1-103
- Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
- Taxable marine facility: means a marine facility located on an Indiana lake. See Indiana Code 6-6-1.1-103
(3) A person who operates a marine facility, except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.
Such a person may apply for an exemption permit whether or not he is a licensed distributor.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.15.