Chapter 6.5 - AIRCRAFT LICENSE EXCISE TAX
- Section 6-6-6.5-0.1 - Application of certain amendments to chapter
- Section 6-6-6.5-1 - Definitions
- Section 6-6-6.5-2 - Necessity of registration
- Section 6-6-6.5-3 - Application for registration; fee
- Section 6-6-6.5-4 - Certificate of registration; issuance
- Section 6-6-6.5-5 - Duration of registration
- Section 6-6-6.5-6 - [Repealed]
- Section 6-6-6.5-7 - Lost or destroyed certificate of registration; duplicate; fee
- Section 6-6-6.5-8 - Sale or transfer of aircraft; transfer of registration; fee; tax liability
- Section 6-6-6.5-9 - Exemptions
- Section 6-6-6.5-10 - Dealer certificate; necessity
- Section 6-6-6.5-10.1 - Dealer's certificate; issuance; fee; duration
- Section 6-6-6.5-10.2 - Dealer's certificate; renewal; revocation
- Section 6-6-6.5-10.3 - Dealer's certificate; revocation or denial, notice, reinstatement, or certification upon proof of bona fide dealer status
- Section 6-6-6.5-10.4 - Sale or transfer of taxable aircraft; notice to department; disclosures to transferee
- Section 6-6-6.5-10.5 - Sale or transfer of taxable aircraft; updating of dealer's inventory; transfer of excise tax liability
- Section 6-6-6.5-10.6 - Use of inventory aircraft for other purpose
- Section 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
- Section 6-6-6.5-11 - Violations; offense
- Section 6-6-6.5-12 - Annual license excise tax
- Section 6-6-6.5-13 - Classification of aircraft; tax rate; credits
- Section 6-6-6.5-14 - Payment of tax
- Section 6-6-6.5-15 - Aircraft subject to tax after regular annual registration date; reduction of tax
- Section 6-6-6.5-16 - Forms for registration
- Section 6-6-6.5-17 - Powers of department
- Section 6-6-6.5-18 - Registration without payment of tax; offenses
- Section 6-6-6.5-19 - Penalties; failure to register, report, or pay tax due
- Section 6-6-6.5-20 - Taxpayer owning more than one aircraft; consolidation of collection
- Section 6-6-6.5-21 - [Effective Until 7/1/2024] Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer; state welfare and tuition support allocation amount
- Section 6-6-6.5-21 - [Effective 7/1/2024] Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer; state welfare and tuition support allocation amount
- Section 6-6-6.5-21.5 - Allen County treasurer to distribute funds; report
- Section 6-6-6.5-22 - Equivalence to average property tax rate; effect on constitutional debt limit; determination of assessed valuation
- Section 6-6-6.5-23 - Reports of airport owners; civil penalty
- Section 6-6-6.5-24 - [Repealed]
- Section 6-6-6.5-25 - Aircraft brought into Indiana; registration without payment of use tax
- Section 6-6-6.5-26 - Expired