{"data":{"id":"us-in/ic-6-6-1.1-302","jurisdiction":"us-in","citation":"IC 6-6-1.1-302","heading":"Application for exemption permit; persons eligible","body":"Sec. 302. The following persons may apply to the administrator for an exemption permit:\n(1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.\n(2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.\n(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.\nSuch a person may apply for an exemption permit whether or not he is a licensed distributor.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-302","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"90e4237db5455e209c73c26604c78c07e02ae6d5bee8112f85ea2e3571e77aed","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-301","next":"us-in/ic-6-6-1.1-303"},"notice":"GroundRules: Original legal text. Not legal advice."}