Indiana § 6-6-13-7 - Exempt entities

Full text of Indiana Indiana Code § 6-6-13-7 — Exempt entities, with citation guidance and answers to common questions.

§ 6-6-13-7. Exempt entities

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;

(4) a common carrier of passengers or freight; or

(5) a current Federal Aviation Administration 14 CFR 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.

Frequently Asked Questions About Indiana § 6-6-13-7

What does Indiana Code § 6-6-13-7 cover?

Section 6-6-13-7 ("Exempt entities") 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 § 6-6-13-7?

A common citation format is "Indiana Code § 6-6-13-7" (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 § 6-6-13-7 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.