Indiana Code 6-6-6.5-18. Registration without payment of tax; offenses
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Terms Used In Indiana Code 6-6-6.5-18
- Aircraft: means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. See Indiana Code 6-6-6.5-1
- Department: refers to the department of state revenue. See Indiana Code 6-6-6.5-1
- Owner: means a person who holds or is required to obtain a certificate of registration from the Federal Aviation Administration for a specific aircraft. See Indiana Code 6-6-6.5-1
Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to be collected with the registration commits a Class A infraction.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.10; Acts 1978, P.L.2, SEC.643; Acts 1980, P.L.74, SEC.29.