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.
Indiana Legal Code