Indiana § 6-6-11-11 Reductions in tax; age of boat

Indiana Statutes

§ 6-6-11-11 — Reductions in tax; age of boat

Indiana § 6-6-11-11

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 11Boat Excise Tax

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Bluebook

Ind. Code § 6-6-11-11 (2026).

Text

The boat excise tax due under section 10 of
this chapter is reduced by ten percent (10%) for each year since the
model year of the boat, not to exceed fifty percent (50%). The reduced
excise tax liability shall be rounded upward to the next full dollar
amount. However, the boat excise tax due for a year may not be
reduced to less than six dollars ($6) for a Class 2 boat or two dollars
($2) for a Class 1 boat.

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The boat excise tax due under section 10 of
this chapter is reduced by ten percent (10%) for each year since the
model year of the boat, not to exceed fifty percent (50%). The reduced
excise tax liability shall be rounded upward to the next full dollar
amount. However, the boat excise tax due for a year may not be
reduced to less than six dollars ($6) for a Class 2 boat or two dollars
($2) for a Class 1 boat.