Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 13 - Aviation Fuel Excise Tax

• aviation fuel: has the meaning set forth in Indiana Code 6-6-13-2
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• department: refers to the department of state revenue. See Indiana Code 6-6-13-3
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-13-4
• retailer: means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. See Indiana Code 6-6-13-5
• 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