Indiana Code — Title 6 (Taxation)
IC 6-6-11-13
Payments; bureau of motor vehicles
Sec. 13.
# (a)
A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles.
# (b)
The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1, and IC 6-6-5. When the boat owner pays the tax and fees, the owner is entitled to receive the registration decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3;
P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2;
P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30;
P.L.164-2020, SEC.9.
Amendment history
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30; P.L.164-2020, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-6-11-2 · Repealed
- 6-6-11-3 · Repealed
- 6-6-11-4 · Repealed
- 6-6-11-5 · "Tax situs"
- 6-6-11-6 · "Taxing district"
- 6-6-11-7 · "Taxing unit"
- 6-6-11-8 · Boat registration; boat excise tax
- 6-6-11-9 · Repealed
- 6-6-11-10 · Amount of tax; computation
- 6-6-11-11 · Reductions in tax; age of boat
- 6-6-11-12 · Repealed
- 6-6-11-12.5 · Repealed
- 6-6-11-13 · Payments; bureau of motor vehicles
- 6-6-11-14 · Boats subject to tax after the regular annual tax payment…
- 6-6-11-15 · Repealed
- 6-6-11-16 · Repealed
- 6-6-11-17 · Repealed
- 6-6-11-17.5 · Repealed
- 6-6-11-18 · Repealed
- 6-6-11-19 · Repealed
- 6-6-11-20 · Collection and administration of tax by bureau of motor
- 6-6-11-21 · Tax payment form
- 6-6-11-22 · Repealed
- 6-6-11-23 · Repealed
- 6-6-11-23.5 · Repealed