Indiana Code § 6-6-1.1-302

Application for exemption permit; persons eligible
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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.

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