Authority: IC 14-10-2-1; IC 14-10-2-4; IC 14-10-2-5

Affected: IC 6-6-11

Sec. 1. If both excise tax decals that are required by IC 6-6-11-24(2) [IC 6-6-11-24 was repealed by P.L.164-2020, SECTION 19, effective January 1, 2021.] would not be clearly visible when a sailboat is underway, the taxpayer may display the decals on the mast or boom if the decals are clearly visible in both directions.

(Natural Resources Commission; 312 IAC 5-12.5-1; filed Jul 22, 2004, 10:10 a.m.: 27 IR 3885; readopted filed May 29, 2008, 1:53 p.m.: 20080625-IR-312080057RFA; readopted filed Jul 17, 2014, 3:46 p.m.: 20140813-IR-312140067RFA; readopted filed Sep 16, 2020, 8:15 a.m.: 20201014-IR-312200355RFA)