Sec. 6. For purposes of this chapter, the department of local government finance:
(1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter;
(2) shall interpret this chapter and instruct a taxing official about the official's duties under it when requested to do so by the official or by a person affected by this chapter;
(3) shall see that the taxes imposed by this chapter are collected;
(4) shall see that the penalties prescribed under this chapter are enforced; and
(5) may exercise those same powers to subpoena and examine records and witnesses which the board has under IC 6-1.1-30-13.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(1), (2), (4), (5), (7).]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1977, P.L.2, SEC.33; P.L.90-2002, SEC.307.
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