Indiana § 6-6-6.5-8 Sale or transfer of aircraft; transfer of registration; fee; tax liability

Indiana Statutes

§ 6-6-6.5-8 — Sale or transfer of aircraft; transfer of registration; fee; tax liability

Indiana § 6-6-6.5-8

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 6.5Aircraft License Excise Tax

This text of Indiana § 6-6-6.5-8 (Sale or transfer of aircraft; transfer of registration; fee; tax liability) 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 § 6-6-6.5-8 (2026).

Text

(a)In the event of the sale or transfer of ownership of an aircraft for which a certificate of registration has been issued by the department, the owner in whose name the aircraft is registered shall endorse on the back of the certificate of registration and deliver such certificate to the purchaser or transferee at the time of the sale or delivery to him of such aircraft and shall within thirty-one (31) days notify the department in the manner prescribed by the department of such sale or transfer.

(b)The purchaser or transferee of such aircraft, within thirty-one

(31)days of such sale or transfer, shall apply to the department for the transfer of the registration of such aircraft to his name and the issuance of a new certificate of registration. The department shall file such applicati

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(a) In the event of the sale or transfer of
ownership of an aircraft for which a certificate of registration has been
issued by the department, the owner in whose name the aircraft is
registered shall endorse on the back of the certificate of registration and
deliver such certificate to the purchaser or transferee at the time of the
sale or delivery to him of such aircraft and shall within thirty-one (31)
days notify the department in the manner prescribed by the department
of such sale or transfer.
(b) The purchaser or transferee of such aircraft, within thirty-one
(31) days of such sale or transfer, shall apply to the department for the
transfer of the registration of such aircraft to his name and the issuance
of a new certificate of registration. The department shall file such
application and, upon determining that the registration of such aircraft
should be transferred, shall transfer the registration and issue a new
certificate of registration. A fee of ten dollars ($10) shall be charged for
such transfer of registration.
(c) When the sale or transfer of ownership occurs, the buyer or
transferee shall ascertain from the department the amount of excise tax
which the purchaser or transferee will be required to pay under section
15 of this chapter.
(d) A person shall pay the gross retail tax or use tax to the
department on the earlier of:
(1) the time the aircraft is registered; or
(2) not later than thirty-one (31) days after the purchase date;
unless the person presents proof to the department that the gross retail
tax or use tax has already been paid with respect to the purchase of the
aircraft or proof that the taxes are inapplicable because of an
exemption.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977,
P.L.87, SEC.3; Acts 1980, P.L.74, SEC.24; P.L.100-1987, SEC.2;
P.L.65-1997, SEC.8; P.L.97-1998, SEC.3.