Operation, use, docking, and storage of boat in county;
prerequisites; ad valorem property tax
Sec. 8. (a) Except as provided in subsections (b) and (d), a boat
may not be operated, used, docked, or stored in a county during any
part of a boating year:
(1) unless:
(A) the boat excise tax;
(B) the department of natural resources fees imposed by
section 12(a) of this chapter; and
(C) the lake and river enhancement fee imposed by section
12(b) of this chapter;
for that boat have been paid for that boating year; and
(2) unless valid boat excise tax decals for that boating year are
affixed to the boat.
(b) A boat may be operated, used, docked, or stored in a county
without the boat excise tax having been paid if:
(1) the boat is exempt from the excise tax under section 9 of this
chapter; or
(2) the operator of the boat has in the operator's possession a
bill of sale from a dealer or private individual that includes the
following:
(A) The purchaser's name and address.
(B) A date of purchase that is not more than thirty-one (31)
days preceding the date that the operator is required to show
the bill of sale.
(C) The make and type of boat or the hull identification
number.
(c) Boats that are subject to the boat excise tax for a boating year
are not subject to assessment and taxation under IC 6-1.1 for ad
valorem property taxes first due and payable in the following boating
year, with respect to the taxpayer who must pay the boat excise tax.
(d) A boat may be operated, used, docked, or stored in a county
without valid boat excise tax decals for that boating year being
affixed to the boat if the decals do not have to be affixed to the boat
under rules adopted by the department of natural resources.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16;
P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.
Last modified: May 28, 2006