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 Repealed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 Repealed by P.L.164-2020, SEC.20.
6-6-11-27. Repealed
As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.21.
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 […]
6-6-11-3. Repealed
As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.3.
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 […]
6-6-11-31. Boat Excise Tax Fund; State Welfare and Tuition Support Allocation Amount
Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter. (b) As used in this subsection, “taxing district” has the meaning set forth in IC 6-1.1-1-20, “taxing unit” has the meaning set forth in IC 6-1.1-1-21, and “tuition […]
6-6-11-32. Repealed
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed by P.L.44-1992, SEC.8.
6-6-11-33. County Treasurer; Duties
Sec. 33. The county treasurer shall do the following: (1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period. […]
6-6-11-34. Repealed
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed by P.L.44-1992, SEC.8.
6-6-11-35. Repealed
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed by P.L.164-2020, SEC.24.
6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation
Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. […]
6-6-11-4. Repealed
As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.4.
6-6-11-5. “Tax Situs”
Sec. 5. As used in this chapter, “tax situs” means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5. As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.
6-6-11-6. “Taxing District”
Sec. 6. As used in this chapter, “taxing district” has the meaning set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1.
6-6-11-7. “Taxing Unit”
Sec. 7. As used in this chapter, “taxing unit” has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.
6-6-11-8. Boat Registration; Boat Excise Tax
Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless: (1) the boat has been registered under IC 9-18.1-14.5; or (2) the boat is not required to be registered under IC 9-18.1-14.5. (b) A boat is exempt from […]
6-6-11-9. Repealed
As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008, SEC.356; P.L.219-2014, SEC.3. Repealed by P.L.164-2020, SEC.7.