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Indiana Code — Title 6 (Taxation)

IC 6-6-6.5-20

Taxpayer owning more than one aircraft; consolidation of

Official textiga.in.govlast amended

collection
Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the department shall deem reasonable and feasible, including, but not limited to, the revocation of all certificates of registration of aircraft by an owner if such owner shall willfully fail and refuse to pay any tax imposed by this chapter.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.31.

Amendment history

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.31.

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Nearby sections (25 sections)
  1. 6-6-6.5-10.5 · Sale or transfer of taxable aircraft; updating of…
  2. 6-6-6.5-10.6 · Use of inventory aircraft for other purpose
  3. 6-6-6.5-10.7 · Excise tax on inventory aircraft; assessment, reporting,
  4. 6-6-6.5-11 · Violations; offense
  5. 6-6-6.5-12 · Annual license excise tax
  6. 6-6-6.5-13 · Classification of aircraft; tax rate; credits
  7. 6-6-6.5-14 · Payment of tax
  8. 6-6-6.5-15 · Aircraft subject to tax after regular annual registration…
  9. 6-6-6.5-16 · Forms for registration
  10. 6-6-6.5-17 · Powers of department
  11. 6-6-6.5-18 · Registration without payment of tax; offenses
  12. 6-6-6.5-19 · Penalties; failure to register, report, or pay tax due
  13. 6-6-6.5-20 · Taxpayer owning more than one aircraft; consolidation of
  14. 6-6-6.5-21 · Allocation and distribution of tax revenue; aircraft…
  15. 6-6-6.5-21.5 · Allen County treasurer to distribute funds; report
  16. 6-6-6.5-22 · Equivalence to average property tax rate; effect on
  17. 6-6-6.5-23 · Reports of airport owners; civil penalty
  18. 6-6-6.5-24 · Repealed
  19. 6-6-6.5-25 · Aircraft brought into Indiana; registration without…
  20. 6-6-6.5-26 · Expired
  21. 6-6-9-1 · "Department" defined
  22. 6-6-9-2 · "Gross retail income" defined
  23. 6-6-9-3 · "Passenger motor vehicle" defined
  24. 6-6-9-4 · "Person" defined
  25. 6-6-9-5 · "Retail merchant" defined
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