§ 6-6-6.5-1 — Definitions

Indiana § 6-6-6.5-1

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 6.5: Aircraft License Excise Tax

Text

As used in this chapter, unless the context
clearly indicates otherwise:
(a) "Aircraft" means a device which is designed to provide air
transportation for one (1) or more individuals or for cargo.
(b) "State" means the state of Indiana.
(c) "Department" refers to the department of state revenue.
(d) "Person" includes an individual, a partnership, a firm, a
corporation, a limited liability company, an association, a trust, or an
estate, or a legal representative of such.
(e) "Owner" means a person who holds or is required to obtain a
certificate of registration from the Federal Aviation Administration for
a specific aircraft. In the event an aircraft is the subject of an agreement
for the conditional sale or lease with the right of purchase upon the
performance of the conditions stated in the agreement and with an
immediate right of possession of the aircraft vested in the conditional
vendee or lessee, or in the event the mortgagor of an aircraft is entitled
to possession, then the conditional vendee or lessee or mortgagor shall
be deemed to be the owner for purposes of this chapter.
(f) "Dealer" means a person who has an established place of
business in this state, is required to obtain a certificate under IC 6-2.5-8-1 or IC 6-2.5-8-3 (before its repeal), and is engaged in the
business of manufacturing, buying, selling, or exchanging new or used
aircraft.
(g) "Maximum landing weight" means the maximum weight of the
aircraft, accessories, fuel, pilot, passengers, and cargo that is permitted
on landing under the best conditions, as determined for an aircraft by
the appropriate federal agency or the certified allowable gross weight
published by the manufacturer of the aircraft.
(h) "Resident" means an individual or a fiduciary who resides or is
domiciled within Indiana or any corporation or business association
which maintains a fixed and established place of business within
Indiana for a period of more than sixty (60) days in any one (1) year.
(i) "Taxable aircraft" means an aircraft required to be registered
with the department by this chapter.
(j) "Regular annual registration date" means the last day of
December of each year.
(k) "Taxing district" means a geographic area within which property
is taxed by the same taxing units and at the same total rate.
(l) "Taxing unit" means an entity which has the power to impose ad
valorem property taxes.
(m) "Base" means the location or place where the aircraft is
normally hangared, tied down, housed, parked, or kept, when not in
use.
(n) "Homebuilt aircraft" means an aircraft constructed primarily by
an individual for personal use. The term homebuilt aircraft does not
include an aircraft constructed primarily by a for-profit aircraft
manufacturing business.
(o) "Pressurized aircraft" means an aircraft equipped with a system
designed to control the atmospheric pressure in the crew or passenger
cabins.
(p) "Establishing a base" means renting or leasing a hangar or tie
down for a particular aircraft for at least thirty-one (31) days.
(q) "Inventory aircraft" means an aircraft held for resale by a
registered Indiana dealer.
(r) "Repair station" means a person who holds a repair station
certificate that was issued to the person by the Federal Aviation
Administration under 14 CFR Part 145.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977,
P.L.87, SEC.1; Acts 1980, P.L.74, SEC.18; P.L.93-1983, SEC.1;
P.L.18-1990, SEC.24; P.L.8-1993, SEC.100; P.L.18-1994, SEC.38;
P.L.65-1997, SEC.4; P.L.97-1998, SEC.1; P.L.24-2007, SEC.2;
P.L.245-2015, SEC.22; P.L.194-2023, SEC.28.