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.
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