Reduction in tax; exception
Sec. 16. Except as provided in sections 11 and 19 of this chapter,
a reduction in the excise tax is not allowed to Indiana residents if the
boat was owned by the person on or before the person's tax payment
date.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22.
Last modified: May 28, 2006