Return; filing
Sec. 3. On or before July 1st of each year, the following persons
shall file a tonnage tax return with the state auditor:
(1) each navigation company incorporated under the laws of this
state; and
(2) each person who, on May 1st of that year, owned a
commercial vessel which was, under the navigation laws of the
United States, registered at an Indiana port on May 1st of that year.
The tonnage tax return for a year shall contain the name of each
commercial vessel owned on May 1st of that year by the person
filing the return. The return shall also contain the tonnage and port
of registration, as of May 1st of that year, of each vessel listed on the
return.
(Formerly: Acts 1975, P.L.47, SEC.3.)
Last modified: May 28, 2006