Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 6. Commercial Vessel Tonnage Tax
6-6-6-4. Certified Copy of Registration Certificate Required
6-6-6-5. Liability for Tax; Payment Date
6-6-6-6. Department of Local Government Finance; Powers and Duties
6-6-6-7. Tax in Lieu of Property Taxes
6-6-6-8. Navigation Companies; Failure to File Return; Actions Against