Affixing boat decals
Sec. 24. The taxpayer shall affix the boat excise tax decals:
(1) to the bow of each side of the boat, within three (3) inches
to the right of the boat's registration number; or
(2) on each side of the forward half of the bow above the water
line of the boat if a registration number is not required to be
displayed.
However, the department of natural resources may adopt rules under
IC 4-22-2 providing that decals do not have to be affixed to certain
types of boats.
As added by P.L.98-1989, SEC.1.
Last modified: May 28, 2006