Indiana Code — Title 6 (Taxation)
IC 6-6-6-8
Navigation companies; failure to file return; actions against
Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1 due date, the state comptroller shall report that fact to the attorney general. The attorney general shall then proceed to institute an action against the company for the sequestration of its property, the forfeiture of its charter, and its final dissolution. When the attorney general initiates an action under this section, the company may be required to pay the state, in addition to the delinquent tonnage taxes, a penalty of five hundred dollars ($500).
[Pre-1975 Property Tax Recodification Citation: 6-1-1-15.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.9-2024, SEC.207.
Amendment history
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.9-2024, SEC.207.
Source: view the official text
Nearby sections (25 sections)
- 6-6-5.5-18 · Repealed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- 6-6-6.5-6 · Repealed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;…
- 6-6-6.5-9 · Exemptions