Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 11. Boat Excise Tax

6-6-11-1. "Boat" or "Watercraft" - Sec. 1. As used in this chapter, "boat" or "watercraft"...

6-6-11-2. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.2.

6-6-11-3. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.3.

6-6-11-4. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.4.

6-6-11-5. "Tax Situs" - Sec. 5. As used in this chapter, "tax situs" means...

6-6-11-6. "Taxing District" - Sec. 6. As used in this chapter, "taxing district" has...

6-6-11-7. "Taxing Unit" - Sec. 7. As used in this chapter, "taxing unit" has...

6-6-11-8. Boat Registration; Boat Excise Tax - Sec. 8. (a) Except as provided in subsection (b), a...

6-6-11-9. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008,...

6-6-11-10. Amount of Tax; Computation - Sec. 10. (a) The amount of boat excise tax that...

6-6-11-11. Reductions in Tax; Age of Boat - Sec. 11. The boat excise tax due under section 10...

6-6-11-12. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991,...

6-6-11-12.5. Repealed - As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003,...

6-6-11-13. Payments; Bureau of Motor Vehicles - Sec. 13. (a) A boat owner shall pay the boat...

6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount - Sec. 14. (a) This section applies to a boat which...

6-6-11-15. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017,...

6-6-11-16. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017,...

6-6-11-17. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016,...

6-6-11-17.5. Repealed - As added by P.L.256-2017, SEC.81. Repealed by P.L.164-2020, SEC.14.

6-6-11-18. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990,...

6-6-11-19. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed...

6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles - Sec. 20. (a) The bureau of motor vehicles, in the...

6-6-11-21. Tax Payment Form - Sec. 21. The state board of accounts shall prescribe the...

6-6-11-22. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.17.

6-6-11-23. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.198-2016, SEC.55.

6-6-11-23.5. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.18.

6-6-11-24. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.19.

6-6-11-25. Failure to Pay Tax; Penalty - Sec. 25. A boat owner who operates, uses, docks, or...

6-6-11-26. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed...

6-6-11-27. Repealed - As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.21.

6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information - Sec. 28. (a) The law enforcement officers of Indiana, including...

6-6-11-29. Transfer of Money Collected by Bmv - Sec. 29. (a) The bureau of motor vehicles shall transfer...

6-6-11-30. Excise Tax Summary - Sec. 30. Before March 1 of each year the bureau...

6-6-11-31. Boat Excise Tax Fund; State Welfare and Tuition Support Allocation Amount - Sec. 31. (a) A boat excise tax fund is established...

6-6-11-32. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed...

6-6-11-33. County Treasurer; Duties - Sec. 33. The county treasurer shall do the following: (1)...

6-6-11-34. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed...

6-6-11-35. Repealed - As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed...

6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation - Sec. 36. For the purpose of the limitations on indebtedness...