Penalties; failure to register, report, or pay tax due
Sec. 19. (a) The registration of any taxable aircraft without
payment of the tax imposed by this chapter shall be void, and the
department shall take possession of the certificate of registration and
other evidences of registration, until the owner shall have paid the
tax together with any penalties assessed by the department.
(b) If an owner does not register his aircraft and pay the tax
imposed by this chapter when required, the owner is subject to a
penalty and interest on the unpaid tax. The penalty is the greater of
twenty dollars ($20) or twenty percent (20%) of the unpaid tax. The
interest applies at the rate established in IC 6-8.1-10-1. The penalty
and interest apply from the date the tax becomes delinquent until the
aircraft is registered and the tax paid.
(c) If an airport owner does not report the aircraft based at his
airport when required by section 23 of this chapter, the department
may assess a penalty equal to ten dollars ($10) for each day that the
report is late.
(d) If an owner does not register the owner's aircraft and pay the
gross retail or use tax when required by this chapter, the owner shall
be subject to the penalties and interest on the unpaid gross retail or
use tax that are established in IC 6-8.1-10.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.11; Acts 1980, P.L.74, SEC.30; P.L.93-1983, SEC.10;
P.L.383-1987(ss), SEC.1; P.L.65-1997, SEC.20; P.L.254-2003,
SEC.8.
Last modified: May 28, 2006