Sec. 22. The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Indiana Constitution, aircraft subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the aircraft is based as shown on the records of the department. The assessed valuation of such aircraft shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by nine dollars ($9).
Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.93-1983, SEC.12; P.L.6-1997, SEC.129.
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