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Ind. Code § 6-6-1.1-302

Application for exemption permit; persons eligible

Known as the Gasoline Tax Law

The act spans §§ 6-6-1.1-1001 to 6-6-1.1-910 (129 sections).

As added by Acts 1979, P.L.79, SEC.1

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.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.