Office of the Governor Docket 260300 Other

in-20260819-IR-GOV260300EOA: STATE OF INDIANA

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Summary

FOR: DECLARATION OF ENERGY EMERGENCY AND WAIVER OF GAS SALES AND EXCISE TAXES WHEREAS, in recent weeks, the conflict between Russia and Ukraine has escalated into new theaters of war; WHEREAS, as a result of the expanded conflict, Russia's oil refining in July declined to the lowest level in more than two decades; WHEREAS, Russia is the world's second-largest exporter of oil and Russia's exports represent approximately 11% of global crude oil; WHEREAS, these disruptions have triggered realignment of the global oil supply chain, as refiners pivot to meet demand for middle distillates; WHEREAS, recent Canadian wildfires threaten supply chains Alberta's oil-producing region; WHEREAS, Indiana refineries depend in large part on crude oil from Canada, with Canada supplying 73% of the Midwest's crude oil; WHEREAS, under IC 10-14-3-13, the governor may suspend and modify transportation related requirements, including state pollution control standards and requirements affecting or affected by the use of energy, standards or requirements relating to air or water quality control, and the provisions of any state statute regulating transportation or the orders or rules of any state agency if strict compliance with any of the provisions would prevent, hinder, or delay necessary action in coping with the energy emergency; WHEREAS, the Indiana Gasoline Use Tax functions as a sales tax on gasoline for consumers; WHEREAS, the Indiana Gasoline Use Tax established by IC 6-2.5-3.5-15 is a...

The agency’s own summary, as published.

The rule, in full

328 words as published, August 19, 2026. View the original →

STATE OF INDIANA EXECUTIVE DEPARTMENT INDIANAPOLIS EXECUTIVE ORDER: 26-20 FOR: DECLARATION OF ENERGY EMERGENCY AND WAIVER OF GAS SALES AND EXCISE TAXES TO ALL WHOM THESE PRESENTS MAY COME, GREETINGS. WHEREAS, in recent weeks, the conflict between Russia and Ukraine has escalated into new theaters of war; WHEREAS, as a result of the expanded conflict, Russia's oil refining in July declined to the lowest level in more than two decades; WHEREAS, Russia is the world's second-largest exporter of oil and Russia's exports represent approximately 11% of global crude oil; WHEREAS, these disruptions have triggered realignment of the global oil supply chain, as refiners pivot to meet demand for middle distillates; WHEREAS, recent Canadian wildfires threaten supply chains Alberta's oil-producing region; WHEREAS, Indiana refineries depend in large part on crude oil from Canada, with Canada supplying 73% of the Midwest's crude oil; WHEREAS, under IC 10-14-3-13, the governor may suspend and modify transportation related requirements, including state pollution control standards and requirements affecting or affected by the use of energy, standards or requirements relating to air or water quality control, and the provisions of any state statute regulating transportation or the orders or rules of any state agency if strict compliance with any of the provisions would prevent, hinder, or delay necessary action in coping with the energy emergency; WHEREAS, the Indiana Gasoline Use Tax functions as a sales tax on gasoline for consumers; WHEREAS, the Indiana Gasoline Use Tax established by IC 6-2.5-3.5-15 is a state statute regulating transportation; WHEREAS, the Indiana Gasoline Excise Tax functions as an excise tax on gasoline for consumers; and WHEREAS, the Indiana Gasoline Excise Tax established by IC 6-6-1.1-201 is a state statute regulating transportation. NOW, THEREFORE, I, MIKE BRAUN, by virtue of the authority vested in me as the Governor of the State of Indiana, do hereby order the following: Mike Braun Governor of Indiana ATTEST: Diego Morales Secretary of State Legislative Services Agency Fiscal Statement as required by IC 2-5-1.1-7.

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