Ind. Code ch. 6-6-13

in effect

Ind. Code § 6-6-13-1 Applicability

Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-2 "Aviation fuel"

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-3 "Department"

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-4 "Person"

Sec. 4. As used in this chapter, "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. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-5 "Retailer"

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. As added by P.L.288-2013, SEC.67.

Ind. Code § 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.

Ind. Code § 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.

Ind. Code § 6-6-13-8 Exemption certificates

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-9 Schedule of remittance

Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-10 Method of remittance

Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-11 Collection allowance

Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-12 Excise tax collected held in trust; personal liability

Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-13 Failure to collect or remit; monetary penalties; criminal liability

Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax. (b) A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony. (c) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department. As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.

Ind. Code § 6-6-13-14 Listed tax

Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1. As added by P.L.288-2013, SEC.67.

Ind. Code § 6-6-13-15 Deposit of aviation fuel excise tax revenue

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows: (1) Before July 1, 2017, in the state general fund. (2) After June 30, 2017, and before July 1, 2021, as follows: (A) Fifty percent (50%) in the state general fund. (B) Fifty percent (50%) in the airport development grant fund established by IC 8-21-11-4. (3) After June 30, 2021, in the airport development grant fund established by IC 8-21-11-4. As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.57; P.L.165-2021, SEC.100.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026