§ 6-6-6.5-14 — Payment of tax

Indiana § 6-6-6.5-14

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

Text

(a) A person required to register the person's
aircraft and to pay the tax imposed under this chapter, shall do so on or
before the regular annual registration date.
(b) The payment of the tax imposed by this chapter shall be a
condition to the right to register the taxable aircraft and shall be in
addition to all other conditions prescribed by law.
(c) For a taxable period beginning after December 31, 2020,
whenever a taxpayer makes a partial payment on the taxpayer's tax
liability, the department shall apply the partial payment in the
following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any excise tax owed by the taxpayer.
(3) To any late penalty first and then toward interest on the excise
tax owed by the taxpayer.
(4) To any gross retail or use tax owed by the taxpayer.
(5) To any late penalty first and then toward interest on gross
retail or use tax owed by the taxpayer.
(d) For a taxable period beginning before January 1, 2021, when a
taxpayer makes a partial payment on the taxpayer's tax liability, the
department shall apply the partial payment in the following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any late penalty and interest on the late registration or
excise tax owed by the taxpayer.
(3) To any excise tax owed by the taxpayer.
(4) To any late penalty and interest on gross retail or use tax owed
by the taxpayer.
(5) To any gross retail or use tax owed by the taxpayer.
If the taxpayer has liabilities for taxes in addition to what is due under
this section, the payment must be applied as prescribed by this section
and then pursuant to IC 6-8.1-8-1.5 or the department's rules.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977,
P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18;
P.L.234-2019, SEC.24.