Aircraft License Excise Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Motor Fuel and Vehicle Excise Taxes
  5. Aircraft License Excise Tax

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Section
6-6-6.5-0.1

Application of Certain Amendments to Chapter

Section
6-6-6.5-1

Definitions

Section
6-6-6.5-2

Necessity of Registration

Section
6-6-6.5-3

Application for Registration; Fee

Section
6-6-6.5-4

Certificate of Registration; Issuance

Section
6-6-6.5-5

Duration of Registration

Section
6-6-6.5-6

Repealed

Section
6-6-6.5-7

Lost or Destroyed Certificate of Registration; Duplicate; Fee

Section
6-6-6.5-8

Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability

Section
6-6-6.5-9

Exemptions

Section
6-6-6.5-10

Dealer Certificate; Necessity

Section
6-6-6.5-10.1

Dealer's Certificate; Issuance; Fee; Duration

Section
6-6-6.5-10.2

Dealer's Certificate; Renewal; Revocation

Section
6-6-6.5-10.3

Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status

Section
6-6-6.5-10.4

Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee

Section
6-6-6.5-10.5

Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability

Section
6-6-6.5-10.6

Use of Inventory Aircraft for Other Purpose

Section
6-6-6.5-10.7

Excise Tax on Inventory Aircraft; Assessment, Reporting, Remission of Tax, Penalties, and Interest; Aircraft Held Other Than for Inventory Use

Section
6-6-6.5-11

Violations; Offense

Section
6-6-6.5-12

Annual License Excise Tax

Section
6-6-6.5-13

Classification of Aircraft; Tax Rate; Credits

Section
6-6-6.5-14

Payment of Tax

Section
6-6-6.5-15

Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax

Section
6-6-6.5-16

Forms for Registration

Section
6-6-6.5-17

Powers of Department

Section
6-6-6.5-18

Registration Without Payment of Tax; Offenses

Section
6-6-6.5-19

Penalties; Failure to Register, Report, or Pay Tax Due

Section
6-6-6.5-20

Taxpayer Owning More Than One Aircraft; Consolidation of Collection

Section
6-6-6.5-21

Allocation and Distribution of Tax Revenue; Aircraft Excise Tax Fund; Duties of County Treasurer; State Welfare and Tuition Support Allocation Amount

Section
6-6-6.5-21.5

Allen County Treasurer to Distribute Funds; Report

Section
6-6-6.5-22

Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation

Section
6-6-6.5-23

Reports of Airport Owners; Civil Penalty

Section
6-6-6.5-24

Repealed

Section
6-6-6.5-25

Aircraft Brought Into Indiana; Registration Without Payment of Use Tax

Section
6-6-6.5-26

Expired