Indiana Statutes

§ 6-6-11-5 — "Tax situs"

Indiana·Art. 6 MOTOR FUEL AND VEHICLE EXCISE TAXES·Ch. 11 Boat Excise Tax
As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5.

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Legislative History

As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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