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Indiana Code — Title 6 (Taxation)

IC 6-6-6.5-12

Annual license excise tax

Official textiga.in.govlast amended

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose of the assessment and levy of personal property or shall be subject to ad valorem taxes.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.224-2003, SEC.280; P.L.214-2019,
SEC.28.

Amendment history

Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.224-2003, SEC.280; P.L.214-2019, SEC.28.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-6-6.5-7 · Lost or destroyed certificate of registration; duplicate;…
  2. 6-6-6.5-8 · Sale or transfer of aircraft; transfer of registration;…
  3. 6-6-6.5-9 · Exemptions
  4. 6-6-6.5-10 · Dealer certificate; necessity
  5. 6-6-6.5-10.1 · Dealer's certificate; issuance; fee; duration
  6. 6-6-6.5-10.2 · Dealer's certificate; renewal; revocation
  7. 6-6-6.5-10.3 · Dealer's certificate; revocation or denial, notice,…
  8. 6-6-6.5-10.4 · Sale or transfer of taxable aircraft; notice to…
  9. 6-6-6.5-10.5 · Sale or transfer of taxable aircraft; updating of…
  10. 6-6-6.5-10.6 · Use of inventory aircraft for other purpose
  11. 6-6-6.5-10.7 · Excise tax on inventory aircraft; assessment, reporting,
  12. 6-6-6.5-11 · Violations; offense
  13. 6-6-6.5-12 · Annual license excise tax
  14. 6-6-6.5-13 · Classification of aircraft; tax rate; credits
  15. 6-6-6.5-14 · Payment of tax
  16. 6-6-6.5-15 · Aircraft subject to tax after regular annual registration…
  17. 6-6-6.5-16 · Forms for registration
  18. 6-6-6.5-17 · Powers of department
  19. 6-6-6.5-18 · Registration without payment of tax; offenses
  20. 6-6-6.5-19 · Penalties; failure to register, report, or pay tax due
  21. 6-6-6.5-20 · Taxpayer owning more than one aircraft; consolidation of
  22. 6-6-6.5-21 · Allocation and distribution of tax revenue; aircraft…
  23. 6-6-6.5-21.5 · Allen County treasurer to distribute funds; report
  24. 6-6-6.5-22 · Equivalence to average property tax rate; effect on
  25. 6-6-6.5-23 · Reports of airport owners; civil penalty
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