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;

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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
(2) the state of Indiana;

(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.