Title 6, TITLE 6. TAXATION

Sec. 0.1. The amendments made to section 9 of this chapter by P.L.224-2003 apply to aircraft excise taxes and registration fees imposed under this chapter after December 31, 2003. As added by P.L.220-2011, SEC.159.

Sec. 1. As used in this chapter, unless the context clearly indicates otherwise: (a) "Aircraft" means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. (b) "State" means the state of Indiana. (c) "Department" refers to the depa…

Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate. Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P…

Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department: (1) Be registered as a retail merchant with the department and submit proof of that registration to the department. (2) Complete and submit the annual…

Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year. (b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in goo…

or certification upon proof of bona fide dealer status Sec. 10.3. (a) If the department determines that an applicant or a dealer is not a bona fide dealer, the department shall revoke the certificate or a certificate may not be issued. The department shall, not later than ten (10…

disclosures to transferee Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or transfer of ownership of a taxable aircraft, the transferring owner shall notify the department of the sale or transfer. (b) If the transferring owner is a dealer, the transferring owner …

inventory; transfer of excise tax liability Sec. 10.5. Based upon the sales information submitted to the department, the department shall update the dealer's inventory and transfer the excise tax liability to the name of the new owner. As added by P.L.65-1997, SEC.15.

Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration flights unless the dealer charges the fair market rental or lease value and complies with all applicable statutes, rules, and procedures of the department. (b) Failure t…

remission of tax, penalties, and interest; aircraft held other than for inventory use Sec. 10.7. (a) The aircraft excise tax shall be assessed on each inventory aircraft held by a dealer on the last day of December. (b) Each year a dealer shall submit to the department: (1) an up…

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction. Formerly: Acts 1975, P.L.68, SEC.1…

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose…

Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable aircraft in its proper class according to the following classification plan: CLASS DESCRIPTION A Piston-driven B Piston-driven, and Pressurized C Turbine driven or…

Sec. 14. (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 taxa…

reduction of tax Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after the regular annual registration date in a year, the tax imposed by this chapter shall become due and payable at the time the aircraft becomes subject to registration and the amou…

Sec. 16. The department shall include on all registration forms for taxable aircraft for the year 1976 and subsequent years suitable spaces for the amount of the registration fee, the amount of tax, and the total amount of payment due. The forms shall also include spaces for show…

Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the collection of the tax imposed by this chapter and for the proper accounting for the same. Formerly: Acts 1975, P.L.68, SEC.1. A…

Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to b…

Sec. 19. (a) The registration of any taxable aircraft without payment of the tax imposed by this chapter shall be void, and the department shall take possession of the certificate of registration and other evidences of registration, until the owner shall have paid the tax togethe…

Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft with the department not later than thirty-one (31) days after the purchase date. (b) Except as otherwise provided in this chapter, any nonresident…

collection Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the dep…

fund; duties of county treasurer; state welfare and tuition support allocation amount Sec. 21. (a) The department shall allocate each aircraft excise tax payment collected by it to the county in which the aircraft is usually located when not in operation or to the aircraft owner'…

Sec. 21.5. (a) The Allen County treasurer shall distribute the funds received under section 21 of this chapter to the airport authority established under IC 8-22-3-1.1 that operates an airport in the county. The treasurer shall make the distribution before the fifth day of the mo…

constitutional debt limit; determination of assessed valuation Sec. 22. The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) taxable value. For the purpose of limitati…

Sec. 23. (a) The department shall require the owner of an airport or any person or persons leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft to submit reports to the department listing the aircraft based at that airport. Th…

As added by Acts 1977, P.L.87, SEC.13. Amended by Acts 1981, P.L.11, SEC.36. Repealed by P.L.93-1983, SEC.13.

use tax Sec. 25. 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…

As added by P.L.102-2015, SEC.2. Expired 7-1-2018 by P.L.102-2015, SEC.2.

Sec. 3. (a) Any resident of this state who owns an aircraft, and any nonresident who has established a base in this state and bases an aircraft in this state for more than sixty (60) days, which is not exempt from registration under section 9 of this chapter, shall apply to the d…

Sec. 4. The department shall file each application received and, upon determining that the aircraft is required to be registered, shall issue to the owner a certificate of registration together with such other evidence of registration as may be carried or affixed in or on the air…

Sec. 5. All registration of aircraft shall be valid for one (1) year and shall expire on the regular annual registration date following the year in which the registration is made. Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.2; P.L.93-1983, SEC.5.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.22. Repealed by P.L.93-1983, SEC.13.

Sec. 7. (a) In the event any certificate of registration is lost, mutilated, destroyed, or becomes illegible, the owner of the aircraft shall immediately make application for and may obtain a duplicate certificate upon such applicant providing the information required concerning …

liability Sec. 8. (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 de…

Sec. 9. (a) The provisions of this chapter pertaining to registration and taxation shall not apply to any of the following: (1) An aircraft owned by and used exclusively in the service of: (A) the United States government; (B) a state (except Indiana), territory, or possession of…