Definitions
Sec. 1. As used in this chapter, unless the context clearly indicates
otherwise:
(a) "Aircraft" means a device which is designed to provide air
transportation for one (1) or more individuals or for cargo.
(b) "State" means the state of Indiana.
(c) "Department" refers to the department of state revenue.
(d) "Person" includes an individual, a partnership, a firm, a
corporation, a limited liability company, an association, a trust, or an
estate, or a legal representative of such.
(e) "Owner" means a person who holds or is required to obtain a
certificate of registration from the Federal Aviation Administration
for a specific aircraft. In the event an aircraft is the subject of an
agreement for the conditional sale or lease with the right of purchase
upon the performance of the conditions stated in the agreement and
with an immediate right of possession of the aircraft vested in the
conditional vendee or lessee, or in the event the mortgagor of an
aircraft is entitled to possession, then the conditional vendee or
lessee or mortgagor shall be deemed to be the owner for purposes of
this chapter.
(f) "Dealer" means a person who has an established place of
business in this state, is required to obtain a certificate under
IC 6-2.5-8-1 or IC 6-2.5-8-3 and is engaged in the business of
manufacturing, buying, selling, or exchanging new or used aircraft.
(g) "Maximum landing weight" means the maximum weight of the
aircraft, accessories, fuel, pilot, passengers, and cargo that is
permitted on landing under the best conditions, as determined for an
aircraft by the appropriate federal agency or the certified allowable
gross weight published by the manufacturer of the aircraft.
(h) "Resident" means an individual or a fiduciary who resides or
is domiciled within Indiana or any corporation or business
association which maintains a fixed and established place of business
within Indiana for a period of more than sixty (60) days in any one
(1) year.
(i) "Taxable aircraft" means an aircraft required to be registered
with the department by this chapter.
(j) "Regular annual registration date" means the last day of
February of each year.
(k) "Taxing district" means a geographic area within which
property is taxed by the same taxing units and at the same total rate.
(l) "Taxing unit" means an entity which has the power to impose
ad valorem property taxes.
(m) "Base" means the location or place where the aircraft is
normally hangared, tied down, housed, parked, or kept, when not in
use.
(n) "Homebuilt aircraft" means an aircraft constructed primarily
by an individual for personal use. The term homebuilt aircraft does
not include an aircraft constructed primarily by a for-profit aircraft
manufacturing business.
(o) "Pressurized aircraft" means an aircraft equipped with a
system designed to control the atmospheric pressure in the crew or
passenger cabins.
(p) "Establishing a base" means renting or leasing a hangar or tie
down for a particular aircraft for at least thirty-one (31) days.
(q) "Inventory aircraft" means an aircraft held for resale by a
registered Indiana dealer.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.1; Acts 1980, P.L.74, SEC.18; P.L.93-1983, SEC.1;
P.L.18-1990, SEC.24; P.L.8-1993, SEC.100; P.L.18-1994, SEC.38;
P.L.65-1997, SEC.4; P.L.97-1998, SEC.1.
Last modified: May 28, 2006