Indiana Code — Title 6 (Taxation)
IC 6-6-6-7
Tax in lieu of property taxes
Official textiga.in.govlast amended
Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-6-5.5-18 · Repealed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- 6-6-6.5-6 · Repealed
- 6-6-6.5-7 · Lost or destroyed certificate of registration; duplicate;…
- 6-6-6.5-8 · Sale or transfer of aircraft; transfer of registration;…