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 shall send a copy of the summary to the auditor of state, the department of natural resources, and the county assessors.
As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.23.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
6-6-11-1. "Boat" or "Watercraft"
6-6-11-8. Boat Registration; Boat Excise Tax
6-6-11-10. Amount of Tax; Computation
6-6-11-11. Reductions in Tax; Age of Boat
6-6-11-13. Payments; Bureau of Motor Vehicles
6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount
6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles
6-6-11-25. Failure to Pay Tax; Penalty
6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information
6-6-11-29. Transfer of Money Collected by Bmv
6-6-11-31. Boat Excise Tax Fund; State Welfare and Tuition Support Allocation Amount
6-6-11-33. County Treasurer; Duties
6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation