Indiana Code - Taxation - Title 6, Section 6-6-11-4

"Motorized boat" defined

Sec. 4. As used in this chapter, "motorized boat" means a boat that
is propelled by an internal combustion, steam, or electrical inboard
or outboard motor or engine or propelled by any mechanical means,
including a sailboat that is equipped with a motor or engine.

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

Last modified: May 28, 2006