Section 6-2.5-5-49 - Aviation fuel(a) As used in this section, "aviation fuel" refers to:(1) gasoline used to power an aircraft;(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).(b) A transaction involving aviation fuel is exempt from the state gross retail tax.Added by P.L. 288-2013, SEC. 31, eff. 7/1/2013.