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Indiana Code — Title 6 (Taxation)

IC 6-6-6.5-23

Reports of airport owners; civil penalty

Official textiga.in.govlast amended

Sec. 23.

# (a)

The department shall require the owner of an airport or any person or persons leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft to submit reports to the department listing the aircraft based at that airport.
The reports shall identify the aircraft by Federal Aviation Administration number.

# (b)

An airport owner or any other person required to submit a report under subsection (a)

is subject to a civil penalty of one hundred dollars ($100) for each aircraft that should have been and was not properly included on the report.
As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980, P.L.74, SEC.33; Acts 1982,
P.L.62, SEC.2; P.L.182-2009(ss), SEC.243.

Amendment history

As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980, P.L.74, SEC.33; Acts 1982, P.L.62, SEC.2; P.L.182-2009(ss), SEC.243.

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Nearby sections (25 sections)
  1. 6-6-6.5-12 · Annual license excise tax
  2. 6-6-6.5-13 · Classification of aircraft; tax rate; credits
  3. 6-6-6.5-14 · Payment of tax
  4. 6-6-6.5-15 · Aircraft subject to tax after regular annual registration…
  5. 6-6-6.5-16 · Forms for registration
  6. 6-6-6.5-17 · Powers of department
  7. 6-6-6.5-18 · Registration without payment of tax; offenses
  8. 6-6-6.5-19 · Penalties; failure to register, report, or pay tax due
  9. 6-6-6.5-20 · Taxpayer owning more than one aircraft; consolidation of
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  11. 6-6-6.5-21.5 · Allen County treasurer to distribute funds; report
  12. 6-6-6.5-22 · Equivalence to average property tax rate; effect on
  13. 6-6-6.5-23 · Reports of airport owners; civil penalty
  14. 6-6-6.5-24 · Repealed
  15. 6-6-6.5-25 · Aircraft brought into Indiana; registration without…
  16. 6-6-6.5-26 · Expired
  17. 6-6-9-1 · "Department" defined
  18. 6-6-9-2 · "Gross retail income" defined
  19. 6-6-9-3 · "Passenger motor vehicle" defined
  20. 6-6-9-4 · "Person" defined
  21. 6-6-9-5 · "Retail merchant" defined
  22. 6-6-9-6 · "Truck" defined
  23. 6-6-9-7 · Imposition of tax; amount
  24. 6-6-9-8 · Exemption of certain trucks and peer to peer vehicle sharing
  25. 6-6-9-9 · Liability for tax
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