Payment of tax
Sec. 14. (a) A person required to register his aircraft and to pay the
tax imposed under this chapter, shall do so on or before the regular
annual registration date.
(b) The payment of the tax imposed by this chapter shall be a
condition to the right to register the taxable aircraft and shall be in
addition to all other conditions prescribed by law.
(c) When a taxpayer makes a partial payment on the taxpayer's tax
liability, the department shall apply the partial payment in the
following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any late penalty and interest on the late registration or
excise tax owed by the taxpayer.
(3) To any excise tax owed by the taxpayer.
(4) To any late penalty and interest on gross retail or use tax
owed by the taxpayer.
(5) To any gross retail or use tax owed by the taxpayer.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18.
Last modified: May 28, 2006