US Lawyer Database

6-6-11-25. Failure to Pay Tax; Penalty

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.

6-6-11-26. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed by P.L.164-2020, SEC.20.

6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter. (b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the person’s leasing business to any law enforcement officer who requests the […]

6-6-11-29. Transfer of Money Collected by Bmv

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows: (1) On or before the eleventh day of each month, the bureau of motor vehicles shall transfer to the bureau of motor vehicles […]

6-6-11-30. Excise Tax Summary

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following: (1) The number of boats by county. (2) The number of boats by class. (3) The amount of excise tax collected by class. The bureau […]