§ 6-6-11-10 — Amount of tax; computation

Indiana § 6-6-11-10

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 11: Boat Excise Tax

Text

(a) The amount of boat excise tax that a boat
owner shall pay for a registration year is based on the boat's class and
age.
(b) Boats are classified for excise tax purposes according to the
value of the boat when the boat was new. The amount of excise tax is
prescribed in the following table:
The bureau of motor vehicles may adopt rules under IC 4-22-2 for
determining the value of new boats. A tax paid under subsection (c)
may be used as a credit against the taxes owed for the same registration
year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax
imposed and owed by a boat owner is twelve dollars ($12) for a boat
that is stored in Indiana for sixty (60) consecutive days or more but not
operated, used, or docked in Indiana waters, except to facilitate storage
of the boat.

Legislative History

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17; P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1; P.L.164-2020, SEC.8.