Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is three cents ($ .03) per net ton.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-11 part; 6-1-1-12 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