Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce. [Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.] Formerly: Acts 1975, P.L.47, SEC.3.
"Commercial vessel"
Ind. Code § 6-6-6-1, under Chapter 6. Commercial Vessel Tonnage Tax.
Ind. Code § 6-6-6-1