Indiana Code
Chapter 6.5. Aircraft License Excise Tax
6-6-6.5-24. Repealed

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 Repealed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 Repealed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