Boats subject to tax after the regular annual tax payment date;
payment; amount
Sec. 14. (a) For a boat which has been acquired, or brought into
Indiana, or for any other reason becomes subject to the excise tax
after the regular annual tax payment date in the boating year on or
before which the owner is required to pay the tax on boats under this
chapter, the tax imposed by this chapter shall become due and
payable no later than:
(1) the thirty-second day after the boat is operated in Indiana, if
the boat is registered in Indiana; or
(2) the twenty-second consecutive day during the boating year
that the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat is
registered outside Indiana.
(b) The amount of excise tax to be paid by the owner for the
remainder of the year shall be reduced by ten percent (10%) for each
full calendar month which has elapsed since the regular annual tax
payment date in the year fixed by the bureau of motor vehicles for
tax payment by the owner.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20;
P.L.81-1993, SEC.3.
Last modified: May 28, 2006