Indiana Code - Taxation - Title 6, Section 6-6-11-1

"Boat" defined

Sec. 1. As used in this chapter, "boat" means any device in which
a person may be transported upon water and includes every
motorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe,
regardless of size.

As added by P.L.98-1989, SEC.1.

Last modified: May 28, 2006