GroundRules
IC 6-6-1.1-302: Application for exemption permit; persons eligible
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
- Chapter 1.1. Gasoline Tax
Sec. 302. The following persons may apply to the administrator for an exemption permit:
(1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.
(2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.
(3) A person who operates a marine facility, except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.
Such a person may apply for an exemption permit whether or not he is a licensed distributor.
Collected 2026-09-09T01:51:39Z. Source file · JSON