Indiana Code — Title 6 (Taxation)
IC 6-6-6-5
Liability for tax; payment date
Official textiga.in.govlast amended
Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the
tonnage taxes due for a year on or before July 1st of that year. The state treasurer shall issue a receipt to the owner for the tonnage taxes paid.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 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)
- 6-6-5.5-15 · Repealed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- 6-6-5.5-18 · Repealed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
- 6-6-6.5-4 · Certificate of registration; issuance
- 6-6-6.5-5 · Duration of registration
- 6-6-6.5-6 · Repealed