Taxpayer owning more than one aircraft; consolidation of
collection
Sec. 20. In the administration and collection of the tax imposed by
this chapter, the department may coordinate and consolidate the
collection of such tax from each taxpayer as imposed on all aircraft
owned by such taxpayer in accordance with such procedures as the
department shall deem reasonable and feasible, including, but not
limited to, the revocation of all certificates of registration of aircraft
by an owner if such owner shall willfully fail and refuse to pay any
tax imposed by this chapter.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,
P.L.74, SEC.31.
Last modified: May 28, 2006