Indiana Statutes

§ 6-6-6-7 — Tax in lieu of property taxes

Indiana § 6-6-6-7
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 6Commercial Vessel Tonnage Tax

This text of Indiana § 6-6-6-7 (Tax in lieu of property taxes) 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 § 6-6-6-7 (2026).

Text

The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1. [Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.] Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.

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Related

Town of St. John v. State Board of Tax Commissioners
665 N.E.2d 965 (Indiana Tax Court, 1996)
17 case citations

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Repealed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 § 6-6-6-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-6-7.