IC 6-6-6.5 – Aircraft License Excise Tax | Midpage

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Indiana Code

Chapter 6.5

IC 6-6-6.5

Aircraft License Excise Tax

0.1Application of certain amendments to chapter 1Definitions 2Necessity of registration 3Application for registration; fee 4Certificate of registration; issuance 5Duration of registration 6Repealed 7Lost or destroyed certificate of registration; duplicate; fee 8Sale or transfer of aircraft; transfer of registration; fee; tax liability 9Exemptions 10Dealer certificate; necessity 10.1Dealer's certificate; issuance; fee; duration 10.2Dealer's certificate; renewal; revocation 10.3Dealer's certificate; revocation or denial, notice, reinstatement, or certification upon proof of bona fide dealer status 10.4Sale or transfer of taxable aircraft; notice to department; disclosures to transferee 10.5Sale or transfer of taxable aircraft; updating of dealer's inventory; transfer of excise tax liability 10.6Use of inventory aircraft for other purpose 10.7Excise tax on inventory aircraft; assessment, reporting, remission of tax, penalties, and interest; aircraft held other than for inventory use 11Violations; offense 12Annual license excise tax 13Classification of aircraft; tax rate; credits 14Payment of tax 15Aircraft subject to tax after regular annual registration date; reduction of tax 16Forms for registration 17Powers of department 18Registration without payment of tax; offenses 19Penalties; failure to register, report, or pay tax due 20Taxpayer owning more than one aircraft; consolidation of collection 21Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer; state welfare and tuition support allocation amount 21.5Allen County treasurer to distribute funds; report 22Equivalence to average property tax rate; effect on constitutional debt limit; determination of assessed valuation 23Reports of airport owners; civil penalty 24Repealed 25Aircraft brought into Indiana; registration without payment of use tax 26Expired