Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5. As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.
"Tax situs"
Ind. Code § 6-6-11-5, under Chapter 11. Boat Excise Tax.
Ind. Code § 6-6-11-5