Indiana Code 6-6-6.5-20. Taxpayer owning more than one aircraft; consolidation of collection
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Terms Used In Indiana Code 6-6-6.5-20
- Aircraft: means a device which is designed to provide air transportation for one (1) or more individuals or for cargo. See Indiana Code 6-6-6.5-1
- Department: refers to the department of state revenue. See Indiana Code 6-6-6.5-1
- Owner: means a person who holds or is required to obtain a certificate of registration from the Federal Aviation Administration for a specific aircraft. See Indiana Code 6-6-6.5-1
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.