Indiana Code — Title 6 (Taxation)
IC 6-6-6.5-10.1
Dealer's certificate; issuance; fee; duration
Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department:
# (1)
Be registered as a retail merchant with the department and submit proof of that registration to the department.
# (2)
Complete and submit the annual aircraft dealer application form provided by the department.
# (3)
Submit normal business records to prove that the applicant is a bona fide dealer.
# (4)
Submit a twenty-five dollar ($25) fee for the certificate. The fee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuance or any remaining portion of the calendar year. However, an applicant applying in December may specifically indicate in the application that dealership status begins in the next calendar year.
As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.
Amendment history
As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-6-6.5-6 · Repealed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
- 6-6-6.5-10 · Dealer certificate; necessity
- 6-6-6.5-10.1 · Dealer's certificate; issuance; fee; duration
- 6-6-6.5-10.2 · Dealer's certificate; renewal; revocation
- 6-6-6.5-10.3 · Dealer's certificate; revocation or denial, notice,…
- 6-6-6.5-10.4 · Sale or transfer of taxable aircraft; notice to…
- 6-6-6.5-10.5 · Sale or transfer of taxable aircraft; updating of…
- 6-6-6.5-10.6 · Use of inventory aircraft for other purpose
- 6-6-6.5-10.7 · Excise tax on inventory aircraft; assessment, reporting,
- 6-6-6.5-11 · Violations; offense
- 6-6-6.5-12 · Annual license excise tax
- 6-6-6.5-13 · Classification of aircraft; tax rate; credits
- 6-6-6.5-14 · Payment of tax
- 6-6-6.5-15 · Aircraft subject to tax after regular annual registration…
- 6-6-6.5-16 · Forms for registration