6-6-11-1. “Boat” or “Watercraft”

Sec. 1. As used in this chapter, “boat” or “watercraft” has the meaning set forth for “watercraft” in IC 9-13-2-198.5. As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.

6-6-11-10. Amount of Tax; Computation

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat’s class and age. (b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in […]

6-6-11-11. Reductions in Tax; Age of Boat

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax […]

6-6-11-12. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2; P.L.233-2003, SEC.1; P.L.198-2016, SEC.51. Repealed by P.L.178-2019, SEC.28.

6-6-11-12.5. Repealed

As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003, SEC.2; P.L.207-2011, SEC.1; P.L.151-2012, SEC.6; P.L.95-2016, SEC.1. Repealed by P.L.178-2019, SEC.29.

6-6-11-13. Payments; Bureau of Motor Vehicles

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles. (b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles […]

6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required to pay the tax on […]

6-6-11-15. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017, SEC.78. Repealed by P.L.164-2020, SEC.11.

6-6-11-16. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79. Repealed by P.L.164-2020, SEC.12.

6-6-11-17. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016, SEC.53; P.L.256-2017, SEC.80. Repealed by P.L.164-2020, SEC.13.

6-6-11-17.5. Repealed

As added by P.L.256-2017, SEC.81. Repealed by P.L.164-2020, SEC.14.

6-6-11-18. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990, SEC.23. Repealed by P.L.256-2017, SEC.82.

6-6-11-19. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed by P.L.164-2020, SEC.15.

6-6-11-2. Repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.2.

6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles

Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1-2); and (3) partial services providers (as defined in IC 9-14.1-1-3); […]

6-6-11-21. Tax Payment Form

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces for the following information: (1) The […]

6-6-11-22. Repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.17.

6-6-11-23. Repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.198-2016, SEC.55.

6-6-11-23.5. Repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.18.

6-6-11-24. Repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.19.