Indiana Code 6-6-6-5. Liability for tax; payment date
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Terms Used In Indiana Code 6-6-6-5
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnage taxes due for a year on or before July 1st of that year. The state treasurer shall issue a receipt to the owner for the tonnage taxes paid.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.