2018 Indiana Code
TITLE 6. Taxation
ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
CHAPTER 11. Boat Excise Tax
6-6-11-8. Operation, use, docking, and storage of boat in county; prerequisites; ad valorem property tax

     Sec. 8. (a) Except as provided in subsections (b) and (d), a boat may not be operated, used, docked, or stored in a county during any part of a boating year:

(1) unless:

(A) the boat excise tax;

(B) the department of natural resources fees imposed by section 12(a) of this chapter; and

(C) the lake and river enhancement fee imposed by section 12(b) of this chapter;

for that boat have been paid for that boating year; and

(2) unless valid boat excise tax decals for that boating year are affixed to the boat.

     (b) A boat may be operated, used, docked, or stored in a county without the boat excise tax having been paid if:

(1) the boat is exempt from the excise tax under section 9 of this chapter; or

(2) the operator of the boat has in the operator's possession a bill of sale from a dealer or private individual that includes the following:

(A) The purchaser's name and address.

(B) A date of purchase that is not more than thirty-one (31) days preceding the date that the operator is required to show the bill of sale.

(C) The make and type of boat or the hull identification number.

     (c) Boats that are subject to the boat excise tax for a boating year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following boating year, with respect to the taxpayer who must pay the boat excise tax.

     (d) A boat may be operated, used, docked, or stored in a county without valid boat excise tax decals for that boating year being affixed to the boat if the decals do not have to be affixed to the boat under rules adopted by the department of natural resources.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.