Indiana § 6-6-6-5 Liability for tax; payment date

Indiana Statutes

§ 6-6-6-5 — Liability for tax; payment date

Indiana § 6-6-6-5

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 6Commercial Vessel Tonnage Tax

This text of Indiana § 6-6-6-5 (Liability for tax; payment date) 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 § 6-6-6-5 (2026).

Text

The owner of a commercial vessel is liable for the
tonnage tax imposed on it. Each year a commercial vessel owner shall,
when he files his tonnage tax return, pay the state the total amount of
tonnage taxes which he owes for that year. Thus, the owner shall pay
the tonnage taxes due for a year on or before July 1st of that year. The
state treasurer shall issue a receipt to the owner for the tonnage taxes
paid.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9
part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.

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The owner of a commercial vessel is liable for the
tonnage tax imposed on it. Each year a commercial vessel owner shall,
when he files his tonnage tax return, pay the state the total amount of
tonnage taxes which he owes for that year. Thus, the owner shall pay
the tonnage taxes due for a year on or before July 1st of that year. The
state treasurer shall issue a receipt to the owner for the tonnage taxes
paid.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9
part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.