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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-3-23

Aircraft, watercraft; collection of use tax

Official textiac.iga.in.govlast amended

Sec. 23. No aircraft or watercraft shall be registered by Indiana for use in Indiana unless the registered owner thereof shall present to the

registering agency at the time such aircraft or watercraft is first registered in his name, proper evidence, as prescribed by the department, of the

payment of the state gross retail tax or use tax owing in respect to his acquisition of ownership of such aircraft or watercraft, or shall then pay to

such agency upon forms and receipts prescribed by the department, the amount of any such tax owing and unpaid on the purchase of such aircraft

or watercraft. (See 6-2.5-3-2(b)(020) [45 IAC 2.2-3-6].)

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-

6(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15; filed Aug 6, 1987, 4:30 pm: 10 IR 2613)

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3- 6(c)(020); filed Dec 1, 1982, 10:35 am: 6 IR 15; filed Aug 6, 1987, 4:30 pm: 10 IR 2613)

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Nearby sections (25 sections)
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  2. 2.2-3-12 · Contractors
  3. 2.2-3-13 · Tax rate; use tax
  4. 2.2-3-14 · Exemption from use tax
  5. 2.2-3-15 · Liability for tax following nonexempt use after exemption…
  6. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  7. 2.2-3-17 · Credits; exceptions (Repealed)
  8. 2.2-3-18 · Personal liability
  9. 2.2-3-19 · Collection of use tax
  10. 2.2-3-20 · Merchandise accepted in Indiana; collection of use tax
  11. 2.2-3-21 · Merchandise accepted outside Indiana; collection of use tax
  12. 2.2-3-22 · Motor vehicles; collection of use tax
  13. 2.2-3-23 · Aircraft, watercraft; collection of use tax
  14. 2.2-3-24 · Presumption of purchase for use
  15. 2.2-3-25 · Presumption of purchase for use; burden of proof
  16. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  17. 2.2-3-27 · Documentation; use tax (Repealed)
  18. 2.2-4-1 · Selling at retail; application
  19. 2.2-4-2 · Selling at retail; services
  20. 2.2-4-3 · Selling at retail; delivery charges
  21. 2.2-4-4 · Wholesale sales (Repealed)
  22. 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
  23. 2.2-4-6 · Retail transactions; soft water and water conditioning
  24. 2.2-4-7 · Retail transactions; soft water and water conditioning…
  25. 2.2-4-8 · Accommodations furnished for less than 30 days
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