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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
CHAPTER 6.5. Aircraft License Excise Tax
- 6-6-6.5-0.1. Application of certain amendments to chapter
- 6-6-6.5-1. Definitions
- 6-6-6.5-2. Necessity of registration
- 6-6-6.5-3. Application for registration; fee
- 6-6-6.5-4. Certificate of registration; issuance
- 6-6-6.5-5. Duration of registration
- 6-6-6.5-6. Repealed
- 6-6-6.5-7. Lost or destroyed certificate of registration; duplicate; fee
- 6-6-6.5-8. Sale or transfer of aircraft; transfer of registration; fee; tax liability
- 6-6-6.5-9. Exemptions
- 6-6-6.5-10. Dealer certificate; necessity
- 6-6-6.5-10.1. Dealer's certificate; issuance; fee; duration
- 6-6-6.5-10.2. Dealer's certificate; renewal; revocation
- 6-6-6.5-10.3. Dealer's certificate; revocation or denial, notice, reinstatement, or certification upon proof of bona fide dealer status
- 6-6-6.5-10.4. Sale or transfer of taxable aircraft; notice to department; disclosures to transferee
- 6-6-6.5-10.5. Sale or transfer of taxable aircraft; updating of dealer's inventory; transfer of excise tax liability
- 6-6-6.5-10.6. Use of inventory aircraft for other purpose
- 6-6-6.5-10.7. Excise tax on inventory aircraft; assessment, reporting, remission of tax, penalties, and interest; aircraft held other than for inventory use
- 6-6-6.5-11. Violations; offense
- 6-6-6.5-12. Annual license excise tax; taxpayer not exempt
- 6-6-6.5-13. Classification of aircraft; tax rate; credits
- 6-6-6.5-14. Payment of tax
- 6-6-6.5-15. Aircraft subject to tax after regular annual registration date; reduction of tax
- 6-6-6.5-16. Forms for registration
- 6-6-6.5-17. Powers of department
- 6-6-6.5-18. Registration without payment of tax; offenses
- 6-6-6.5-19. Penalties; failure to register, report, or pay tax due
- 6-6-6.5-20. Taxpayer owning more than one aircraft; consolidation of collection
- 6-6-6.5-21. Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer; state welfare and tuition support allocation amount
- 6-6-6.5-21.5. Allen County treasurer to distribute funds; report
- 6-6-6.5-22. Equivalence to average property tax rate; effect on constitutional debt limit; determination of assessed valuation
- 6-6-6.5-23. Reports of airport owners; civil penalty
- 6-6-6.5-24. Repealed
- 6-6-6.5-25. Aircraft brought into Indiana; registration without payment of use tax
- 6-6-6.5-26. Inventory aircraft; reclassification; credits
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