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

Certified copy of registration certificate required

Sec. 4. When he files his first tonnage tax return, a commercial
vessel owner shall include with the return a certified copy of the
most recent registration certificate for each vessel which he owns and
which is registered at an Indiana port. The vessel owner shall include
with each subsequent return a certified copy of any registration
certificate issued to him for such a vessel after the date on which he
filed his immediately preceding tonnage tax return.
(Formerly: Acts 1975, P.L.47, SEC.3.)

Last modified: May 28, 2006