Note: This version of section effective until 1-1-2021. See also following repeal of this section, effective 1-1-2021.

1. (b) A boat owner is not entitled to a refund of excise taxes paid because the boat owner changes the boat owner's state or country of residency.

Sec. 16. (a) Except as provided in sections 11 and 19 of this chapter, a reduction in the excise tax is not allowed to Indiana residents if the boat was owned by the person on or before the person's tax payment date.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79.