Indiana Code 6-6-11-14. Boats subject to tax after the regular annual tax payment date; payment; amount
(b) The boat excise tax owed by the owner at the time of registration of the boat is calculated in the same manner as a motor vehicle excise tax under IC 6-6-5-7.2(c).
Terms Used In Indiana Code 6-6-11-14
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(d) If the name of the owner of a boat is legally changed and the change has caused a change in the owner’s annual registration date, the boat excise tax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2(f).
(e) The owner of a boat registered with the bureau of motor vehicles is entitled to a refund of boat excise taxes calculated in the same manner as motor vehicle excise tax under IC 6-6-5-7.4 if, after the owner’s registration date:
(1) the owner registers the boat for use in another state;
(2) the owner pays tax for use of the boat in another state for the same time period for which the tax was paid under this chapter; and
(3) the amount of the refund is at least four dollars ($4).
(f) To claim a credit or a refund, or both, under this chapter, a person must comply with the provisions of IC 6-6-5-7.7.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77; P.L.164-2020, SEC.10.