Indiana Statutes
§ 6-1.1-51-1 — Applicability of credit
Indiana § 6-1.1-51-1
This text of Indiana § 6-1.1-51-1 (Applicability of credit) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-51-1 (2026).
Text
This chapter applies only to the following:
(1)Aircraft that:
(A)have a seating capacity of not more than ninety (90)
passengers;
(B)are used in the air transportation of passengers or
passengers and property; and
(C)are owned or operated by a person that is:
(i)an air carrier certificated under Federal Air Regulation
Part 121; or
(ii)a scheduled air taxi operator certified under Federal Air
Regulation Part 135.
(2)Aircraft that:
(A)are used to transport only property, regardless of whether
the aircraft is operated as a common carrier for compensation;
and
(B)are owned or operated by a person that is:
(i)an air carrier certificated under Federal Air Regulation
Part 121; or
(ii)a scheduled air taxi operator certified under Federal Air
Regulation Part 135.
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Legislative History
As added by P.L.230-2025, SEC.59.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-51-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-51-1.