Indiana Code — Title 6 (Taxation)
IC 6-6-6-2
Taxable vessel; rate
Official textiga.in.govlast amended
Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is three cents ($ .03) per net ton.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-11 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-6-5.5-12 · Repealed
- 6-6-5.5-13 · Property tax equivalent of taxes imposed after February 28,
- 6-6-5.5-14 · Commercial vehicle excise tax reserve fund; establishment
- 6-6-5.5-15 · Repealed
- 6-6-5.5-16 · Commercial vehicle excise tax fund; establishment
- 6-6-5.5-17 · Commercial vehicle excise tax fund; deposits; service…
- 6-6-5.5-18 · Repealed
- 6-6-5.5-19 · Determination of taxing units' base revenues and…
- 6-6-5.5-20 · Distributions to counties and taxing units; deduction by…
- 6-6-5.5-21 · Appropriations for bureau expenses
- 6-6-5.5-22 · Appropriations for department expenses
- 6-6-6-1 · "Commercial vessel"
- 6-6-6-2 · Taxable vessel; rate
- 6-6-6-3 · Return; filing
- 6-6-6-4 · Certified copy of registration certificate required
- 6-6-6-5 · Liability for tax; payment date
- 6-6-6-6 · Department of local government finance; powers and duties
- 6-6-6-7 · Tax in lieu of property taxes
- 6-6-6-8 · Navigation companies; failure to file return; actions against
- 6-6-6-9 · Navigation companies; false returns; penalty
- 6-6-6-10 · Violations by state or local officers; offense
- 6-6-6.5-0.1 · Application of certain amendments to chapter
- 6-6-6.5-1 · Definitions
- 6-6-6.5-2 · Necessity of registration
- 6-6-6.5-3 · Application for registration; fee