Indiana Statutes

§ 6-6-6-3 — Return; filing

Indiana § 6-6-6-3
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 6Commercial Vessel Tonnage Tax

This text of Indiana § 6-6-6-3 (Return; filing) 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 § 6-6-6-3 (2026).

Text

(a)On or before July 1st of each year, the following persons shall file a tonnage tax return with the state comptroller:
(1)each navigation company incorporated under the laws of this state; and
(2)each person who, on May 1st of that year, owned a commercial vessel which was, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year.
(b)The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return. [Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.] Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.

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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Repealed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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Bluebook (online)
Indiana § 6-6-6-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-6-3.