Indiana Code - Taxation - Title 6, Section 6-6-6.5-2

Necessity of registration

Sec. 2. (a) Except as otherwise provided in this chapter, any
resident of this state who owns an aircraft shall register the aircraft
with the department not later than thirty-one (31) days after the
purchase date.
(b) Except as otherwise provided in this chapter, any nonresident
who bases an aircraft in this state for more than sixty (60) days shall
register the aircraft with the department under this chapter not later
than sixty (60) days after establishing a base in Indiana.
(c) Except as otherwise provided in this chapter, an Indiana
resident who owns a homebuilt aircraft shall register the aircraft with
the department not later than thirty-one (31) days after the date the
Federal Aviation Administration has issued the certificate of
registration and air worthiness certificate for the aircraft.
(d) Notwithstanding subsection (b), if a nonresident bases an
aircraft in Indiana with a dealer, solely for repairing, remodeling, or
refurbishing the aircraft, neither the nonresident nor the dealer is
required to register the aircraft with the department under this
chapter. However, the dealer shall file a report with the department
the month after the end of each calendar quarter. The report must list
only the dealer's name, address, and certification number and the N
number of each aircraft that was based in this state for more than
sixty (60) days during the preceding quarter.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,
P.L.74, SEC.19; P.L.93-1983, SEC.2; P.L.65-1997, SEC.5;
P.L.97-1998, SEC.2.

Last modified: May 28, 2006