Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P.L.65-1997, SEC.10.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 6.5. Aircraft License Excise Tax
6-6-6.5-0.1. Application of Certain Amendments to Chapter
6-6-6.5-2. Necessity of Registration
6-6-6.5-3. Application for Registration; Fee
6-6-6.5-4. Certificate of Registration; Issuance
6-6-6.5-5. Duration of Registration
6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee
6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability
6-6-6.5-10. Dealer Certificate; Necessity
6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration
6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation
6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee
6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose
6-6-6.5-11. Violations; Offense
6-6-6.5-12. Annual License Excise Tax
6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits
6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax
6-6-6.5-16. Forms for Registration
6-6-6.5-17. Powers of Department
6-6-6.5-18. Registration Without Payment of Tax; Offenses
6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due
6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection
6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report
6-6-6.5-23. Reports of Airport Owners; Civil Penalty
6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax