Indiana Code
Chapter 6.5. Aircraft License Excise Tax
6-6-6.5-11. Violations; Offense

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.6.

Structure Indiana Code

Indiana Code

Title 6. Taxation

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

6-6-6.5-1. Definitions

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

6-6-6.5-6. Repealed

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

6-6-6.5-9. Exemptions

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

6-6-6.5-10.3. Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status

6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee

6-6-6.5-10.5. Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability

6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose

6-6-6.5-10.7. Excise Tax on Inventory Aircraft; Assessment, Reporting, Remission of Tax, Penalties, and Interest; Aircraft Held Other Than for Inventory Use

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

6-6-6.5-14. Payment of Tax

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. Allocation and Distribution of Tax Revenue; Aircraft Excise Tax Fund; Duties of County Treasurer; State Welfare and Tuition Support Allocation Amount

6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report

6-6-6.5-22. Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation

6-6-6.5-23. Reports of Airport Owners; Civil Penalty

6-6-6.5-24. Repealed

6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax