Indiana § 6-6-6.5-25 Aircraft brought into Indiana; registration without payment of use tax

Indiana Statutes

§ 6-6-6.5-25 — Aircraft brought into Indiana; registration without payment of use tax

Indiana § 6-6-6.5-25

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 6.5Aircraft License Excise Tax

This text of Indiana § 6-6-6.5-25 (Aircraft brought into Indiana; registration without payment of use tax) 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 § 6-6-6.5-25 (2026).

Text

An aircraft may be registered under this chapter without the payment of the state use tax under IC 6-2.5-3 if:

(1)the aircraft was registered in another state as of January 1, 2017, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2016;

(2)there is no outstanding tax liability in the registration state that directly relates to the aircraft; and

(3)an application for the registration of the aircraft under this chapter is filed after June 30, 2017, and on or before September 30, 2017, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.

Free access — add to your briefcase to read the full text and ask questions with AI

An aircraft may be registered under this
chapter without the payment of the state use tax under IC 6-2.5-3 if:
(1) the aircraft was registered in another state as of January 1,
2017, and any sales or use tax due in the registration state was
paid and ownership of the aircraft has not changed after
December 31, 2016;
(2) there is no outstanding tax liability in the registration state that
directly relates to the aircraft; and
(3) an application for the registration of the aircraft under this
chapter is filed after June 30, 2017, and on or before September
30, 2017, and the registration fee under section 3 of this chapter
and the aircraft excise tax under section 13 of this chapter are
paid.