Indiana § 6-6-13-6 - Excise tax imposed
Full text of Indiana Indiana Code § 6-6-13-6 — Excise tax imposed, with citation guidance and answers to common questions.
§ 6-6-13-6. Excise tax imposed
Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.
(b) For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
Frequently Asked Questions About Indiana § 6-6-13-6
What does Indiana Code § 6-6-13-6 cover?
Section 6-6-13-6 ("Excise tax imposed") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-6-13-6?
A common citation format is "Indiana Code § 6-6-13-6" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-6-13-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.