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 - Sec. 0.1. The amendments made to section 9 of this...

6-6-6.5-1. Definitions - Sec. 1. As used in this chapter, unless the context...

6-6-6.5-2. Necessity of Registration - Sec. 2. (a) Except as otherwise provided in this chapter,...

6-6-6.5-3. Application for Registration; Fee - Sec. 3. (a) Any resident of this state who owns...

6-6-6.5-4. Certificate of Registration; Issuance - Sec. 4. The department shall file each application received and,...

6-6-6.5-5. Duration of Registration - Sec. 5. All registration of aircraft shall be valid for...

6-6-6.5-6. Repealed - Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980,...

6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee - Sec. 7. (a) In the event any certificate of registration...

6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability - Sec. 8. (a) In the event of the sale or...

6-6-6.5-9. Exemptions - Sec. 9. (a) The provisions of this chapter pertaining to...

6-6-6.5-10. Dealer Certificate; Necessity - Sec. 10. It is unlawful for any dealer to transact...

6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration - Sec. 10.1. (a) An applicant must do all of the...

6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation - Sec. 10.2. (a) In order to ensure continuous dealer status,...

6-6-6.5-10.3. Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status - Sec. 10.3. (a) If the department determines that an applicant...

6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee - Sec. 10.4. (a) Not later than thirty-one (31) days after...

6-6-6.5-10.5. Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability - Sec. 10.5. Based upon the sales information submitted to the...

6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose - Sec. 10.6. (a) A dealer may not use inventory aircraft...

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 - Sec. 10.7. (a) The aircraft excise tax shall be assessed...

6-6-6.5-11. Violations; Offense - Sec. 11. A person who violates the disclosure requirements under...

6-6-6.5-12. Annual License Excise Tax - Sec. 12. Effective January 1, 1976, there is hereby imposed...

6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits - Sec. 13. (a) As the basis for measuring the tax...

6-6-6.5-14. Payment of Tax - Sec. 14. (a) A person required to register the person's...

6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax - Sec. 15. (a) If a taxable aircraft becomes subject to...

6-6-6.5-16. Forms for Registration - Sec. 16. The department shall include on all registration forms...

6-6-6.5-17. Powers of Department - Sec. 17. The department may establish procedures, prepare forms and...

6-6-6.5-18. Registration Without Payment of Tax; Offenses - Sec. 18. An owner of a taxable aircraft who registers...

6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due - Sec. 19. (a) The registration of any taxable aircraft without...

6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection - Sec. 20. In the administration and collection of the tax...

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 - Sec. 21. (a) The department shall allocate each aircraft excise...

6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report - Sec. 21.5. (a) The Allen County treasurer shall distribute the...

6-6-6.5-22. Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation - Sec. 22. The excise tax imposed by this chapter is...

6-6-6.5-23. Reports of Airport Owners; Civil Penalty - Sec. 23. (a) The department shall require the owner of...

6-6-6.5-24. Repealed - As added by Acts 1977, P.L.87, SEC.13. Amended by Acts...

6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax - Sec. 25. An aircraft may be registered under this chapter...