Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-6-6.5-25

Aircraft brought into Indiana; registration without payment of

Official textiga.in.govlast amended

use tax
Sec. 25. An aircraft may be registered under this chapter without the payment of the state use tax under IC 6-2.5-3 if:

# (1)

the aircraft was registered in another state as of January 1, 2017, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2016;

# (2)

there is no outstanding tax liability in the registration state that directly relates to the aircraft; and

# (3)

an application for the registration of the aircraft under this chapter is filed after June
30, 2017, and on or before September 30, 2017, and the registration fee under section
3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.
As added by P.L.113-2010, SEC.68. Amended by P.L.239-2017, SEC.19.

Amendment history

As added by P.L.113-2010, SEC.68. Amended by P.L.239-2017, SEC.19.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-6-6.5-14 · Payment of tax
  2. 6-6-6.5-15 · Aircraft subject to tax after regular annual registration…
  3. 6-6-6.5-16 · Forms for registration
  4. 6-6-6.5-17 · Powers of department
  5. 6-6-6.5-18 · Registration without payment of tax; offenses
  6. 6-6-6.5-19 · Penalties; failure to register, report, or pay tax due
  7. 6-6-6.5-20 · Taxpayer owning more than one aircraft; consolidation of
  8. 6-6-6.5-21 · Allocation and distribution of tax revenue; aircraft…
  9. 6-6-6.5-21.5 · Allen County treasurer to distribute funds; report
  10. 6-6-6.5-22 · Equivalence to average property tax rate; effect on
  11. 6-6-6.5-23 · Reports of airport owners; civil penalty
  12. 6-6-6.5-24 · Repealed
  13. 6-6-6.5-25 · Aircraft brought into Indiana; registration without…
  14. 6-6-6.5-26 · Expired
  15. 6-6-9-1 · "Department" defined
  16. 6-6-9-2 · "Gross retail income" defined
  17. 6-6-9-3 · "Passenger motor vehicle" defined
  18. 6-6-9-4 · "Person" defined
  19. 6-6-9-5 · "Retail merchant" defined
  20. 6-6-9-6 · "Truck" defined
  21. 6-6-9-7 · Imposition of tax; amount
  22. 6-6-9-8 · Exemption of certain trucks and peer to peer vehicle sharing
  23. 6-6-9-9 · Liability for tax
  24. 6-6-9-10 · Manner of imposition, payment, and collection; filing of
  25. 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
Full table of contents →