On or before July 1st of each year, the following persons shall file a tonnage tax return with the state auditor:
The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return.
IC 6-6-6-3
Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.