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IC 6-6-6.5-1
Definitions
Sec. 1. As used in this chapter, unless the context clearly indicates
otherwise:
(a) "Aircraft" means a device which is designed to provide air
transportation for one (1) or more individuals or for cargo.
(b) "State" means the state of Indiana.
(c) "Department" refers to the department of state revenue.
(d) "Person" includes an individual, a partnership, a firm, a
corporation, a limited liability company, an association, a trust, or an
estate, or a legal representative of such.
(e) "Owner" means a person who holds or is required to obtain a
certificate of registration from the Federal Aviation Administration
for a specific aircraft. In the event an aircraft is the subject of an
agreement for the conditional sale or lease with the right of purchase
upon the performance of the conditions stated in the agreement and
with an immediate right of possession of the aircraft vested in the
conditional vendee or lessee, or in the event the mortgagor of an
aircraft is entitled to possession, then the conditional vendee or
lessee or mortgagor shall be deemed to be the owner for purposes of
this chapter.
(f) "Dealer" means a person who has an established place of
business in this state, is required to obtain a certificate under
IC 6-2.5-8-1 or IC 6-2.5-8-3 and is engaged in the business of
manufacturing, buying, selling, or exchanging new or used aircraft.
(g) "Maximum landing weight" means the maximum weight of the
aircraft, accessories, fuel, pilot, passengers, and cargo that is
permitted on landing under the best conditions, as determined for an
aircraft by the appropriate federal agency or the certified allowable
gross weight published by the manufacturer of the aircraft.
(h) "Resident" means an individual or a fiduciary who resides or
is domiciled within Indiana or any corporation or business
association which maintains a fixed and established place of business
within Indiana for a period of more than sixty (60) days in any one
(1) year.
(i) "Taxable aircraft" means an aircraft required to be registered
with the department by this chapter.
(j) "Regular annual registration date" means the last day of
February of each year.
(k) "Taxing district" means a geographic area within which
property is taxed by the same taxing units and at the same total rate.
(l) "Taxing unit" means an entity which has the power to impose
ad valorem property taxes.
(m) "Base" means the location or place where the aircraft is
normally hangared, tied down, housed, parked, or kept, when not in
use.
(n) "Homebuilt aircraft" means an aircraft constructed primarily
by an individual for personal use. The term homebuilt aircraft does
not include an aircraft constructed primarily by a for-profit aircraft
manufacturing business.
(o) "Pressurized aircraft" means an aircraft equipped with a
system designed to control the atmospheric pressure in the crew or
passenger cabins.
(p) "Establishing a base" means renting or leasing a hangar or tie
down for a particular aircraft for at least thirty-one (31) days.
(q) "Inventory aircraft" means an aircraft held for resale by a
registered Indiana dealer.
(r) "Repair station" means a person who holds a repair station
certificate that was issued to the person by the Federal Aviation
Administration under 14 CFR Part 145.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.1; Acts 1980, P.L.74, SEC.18; P.L.93-1983, SEC.1;
P.L.18-1990, SEC.24; P.L.8-1993, SEC.100; P.L.18-1994, SEC.38;
P.L.65-1997, SEC.4; P.L.97-1998, SEC.1; P.L.24-2007, SEC.2.
IC 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 or repair station solely for repairing,
remodeling, or refurbishing the aircraft, neither the nonresident nor
the dealer or repair station is required to register the aircraft with the
department under this chapter. However, the dealer or repair station
shall file a report with the department the month after the end of each
calendar quarter. The report must list only:
(1) the name and address of the dealer or repair station;
(2) either:
(A) the dealer's certification number; or
(B) the repair station's certificate number; and
(3) 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; P.L.24-2007, SEC.3.
IC 6-6-6.5-4
Certificate of registration; issuance
Sec. 4. The department shall file each application received and,
upon determining that the aircraft is required to be registered, shall
issue to the owner a certificate of registration together with such
other evidence of registration as may be carried or affixed in or on
the aircraft as the department may require. If for any reason such
aircraft is not required to be registered, the department shall notify
the owner within fifteen (15) days of that fact, together with the
reasons therefor.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,
P.L.74, SEC.21; P.L.93-1983, SEC.4.
IC 6-6-6.5-5
Duration of registration
Sec. 5. All registration of aircraft shall be valid for one (1) year
and shall expire on the regular annual registration date following the
year in which the registration is made.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.2; P.L.93-1983, SEC.5.
IC 6-6-6.5-6
Repealed
(Repealed by P.L.93-1983, SEC.13.)
IC 6-6-6.5-7
Lost or destroyed certificate of registration; duplicate; fee
Sec. 7. (a) In the event any certificate of registration is lost,
mutilated, destroyed, or becomes illegible, the owner of the aircraft
shall immediately make application for and may obtain a duplicate
certificate upon such applicant providing the information required
concerning such loss, mutilation, destruction, or illegibility
satisfactory to the department. Upon the issuance of any duplicate
certificate of registration, the previous certificate of registration last
issued shall be void.
(b) A fee of ten dollars ($10) shall be charged for each duplicate
certificate of registration issued by the department.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,
P.L.74, SEC.23; P.L.100-1987, SEC.1; P.L.65-1997, SEC.7.
IC 6-6-6.5-8
Sale or transfer of aircraft; transfer of registration; fee; tax
liability
Sec. 8. (a) In the event of the sale or transfer of ownership of an
aircraft for which a certificate of registration has been issued by the
department, the owner in whose name the aircraft is registered shall
endorse on the back of the certificate of registration and deliver such
certificate to the purchaser or transferee at the time of the sale or
delivery to him of such aircraft and shall within thirty-one (31) days
notify the department in the manner prescribed by the department of
such sale or transfer.
(b) The purchaser or transferee of such aircraft, within thirty-one
(31) days of such sale or transfer, shall apply to the department for
the transfer of the registration of such aircraft to his name and the
issuance of a new certificate of registration. The department shall file
such application and, upon determining that the registration of such
aircraft should be transferred, shall transfer the registration and issue
a new certificate of registration. A fee of ten dollars ($10) shall be
charged for such transfer of registration.
(c) When the sale or transfer of ownership occurs, the buyer or
transferee shall ascertain from the department the amount of excise
tax which the purchaser or transferee will be required to pay under
section 15 of this chapter.
(d) A person shall pay the gross retail tax or use tax to the
department on the earlier of:
(1) the time the aircraft is registered; or
(2) not later than thirty-one (31) days after the purchase date;
unless the person presents proof to the department that the gross
retail tax or use tax has already been paid with respect to the
purchase of the aircraft or proof that the taxes are inapplicable
because of an exemption.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.3; Acts 1980, P.L.74, SEC.24; P.L.100-1987, SEC.2;
P.L.65-1997, SEC.8; P.L.97-1998, SEC.3.
IC 6-6-6.5-9
Exemptions
Sec. 9. (a) The provisions of this chapter pertaining to registration
and taxation shall not apply to any of the following:
(1) An aircraft owned by and used exclusively in the service of:
(i) the United States government;
(ii) a state (except Indiana), territory, or possession of the
United States;
(iii) the District of Columbia; or
IC 6-6-6.5-10.1
Dealer's certificate; issuance; fee; duration
Sec. 10.1. (a) An applicant must do all of the following before an
aircraft dealer's certificate may be issued by the department:
(1) Be registered as a retail merchant with the department and
submit proof of that registration to the department.
(2) Complete and submit the annual aircraft dealer application
form provided by the department.
(3) Submit normal business records to prove that the applicant
is a bona fide dealer.
(4) Submit a twenty-five dollar ($25) fee for the certificate. The
fee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuance
or any remaining portion of the calendar year. However, an applicant
applying in December may specifically indicate in the application
that dealership status begins in the next calendar year.
As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.
IC 6-6-6.5-10.2
Dealer's certificate; renewal; revocation
Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer
must annually submit its application form and fee not later than
December 15 of the preceding year.
(b) Upon receipt of a dealer's application form and fee, the
department shall determine if the dealer is in good standing and then
issue a renewal of the dealer's certificate before December 31 of the
immediately preceding year. If the renewal is not issued before
December 31, the dealer's certificate for the preceding year remains
valid until renewed or revoked by the department.
(c) Dealers shall comply with all applicable gross retail and use
tax statutes, rules, requirements, and procedures of the department.
(d) Failure to comply or failure to provide proof of compliance to
the department may constitute cause for immediate revocation of the
aircraft dealer's certificate. However, the dealer has one hundred
eighty (180) days after the date of the order to sell the dealer's
inventory.
As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
IC 6-6-6.5-10.3
Dealer's certificate; revocation or denial, notice, reinstatement, or
certification upon proof of bona fide dealer status
Sec. 10.3. (a) If the department determines that an applicant or a
dealer is not a bona fide dealer, the department shall revoke the
certificate or a certificate may not be issued. The department shall,
not later than ten (10) days after making a determination described
in this subsection, notify the dealer by United States mail at the last
known address of the dealer or applicant.
(b) On the date a certificate is revoked or renewal is denied:
(1) a sale occurs for the purposes of this chapter;
(2) dealer inventory status ends;
(3) all aircraft shall be registered under nondealer rules; and
(4) all applicable taxes and fees become due.
(c) If the applicant or dealer can offer sufficient proof of bona fide
dealer status not later than fifteen (15) days after the date of the
notification letter, dealer status may be retroactively reinstated and
initial applicants may be certified at the department's discretion.
As added by P.L.65-1997, SEC.13.
IC 6-6-6.5-10.4
Sale or transfer of taxable aircraft; notice to department;
disclosures to transferee
Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or
transfer of ownership of a taxable aircraft, the transferring owner
shall notify the department of the sale or transfer.
(b) If the transferring owner is a dealer, the transferring owner
shall notify the department by submitting to the department one (1)
of the following:
(1) A copy of the applicable department form (ST108AC or, if
an out-of-state exemption is claimed, ST-137).
(2) A written list containing all the information contained on
form ST108AC, including the complete name and address of
seller and purchaser, date of sale, make, model, year, and
Federal Aviation Administration N number of the new aircraft,
a description of any trade-in allowed, and delivery information.
If an exemption is claimed, the purchaser's certificate of
exemption, whether by submission of the ST-137 or by certified
statement, shall also be submitted.
(c) The trade-in, if any, shall be described by the Federal Aviation
Administration N number, serial number, make, model, year, and
dollar value allowed.
(d) With regard to sales and transfers, dealers shall comply with
all applicable gross retail and use tax statutes, rules, and procedures
of the department, including the calculation of selling price and
limitations on like-kind exchanges and requirements for proof of
exemption. Failure to comply or failure to provide proof of
compliance to the department may be cause for immediate revocation
of the dealer's certificate. However, the dealer has one hundred
eighty (180) days to sell the dealer's inventory.
(e) In addition to the other disclosures required by this chapter, a
dealer shall provide a transferee with an "Indiana application for
aircraft registration or exemption" form.
IC 6-6-6.5-10.5
Sale or transfer of taxable aircraft; updating of dealer's inventory;
transfer of excise tax liability
Sec. 10.5. Based upon the sales information submitted to the
department, the department shall update the dealer's inventory and
transfer the excise tax liability to the name of the new owner.
As added by P.L.65-1997, SEC.15.
IC 6-6-6.5-10.6
Use of inventory aircraft for other purpose
Sec. 10.6. (a) A dealer may not use inventory aircraft for any
purpose other than for resale and demonstration flights unless the
dealer charges the fair market rental or lease value and complies with
all applicable statutes, rules, and procedures of the department.
(b) Failure to comply or failure to provide proof of compliance to
the department may be cause for immediate revocation of the dealer's
certificate. However, the dealer has one hundred eighty (180) days
after the date of the order to sell the dealer's inventory.
(c) An aircraft used for other purposes shall no longer be
considered aircraft inventory and shall be treated as property of a
nondealer. The registration fee and all applicable taxes become due
thirty-one (31) days after the date the improper use begins.
(d) An inventory aircraft held for more than eighteen (18) months
is no longer considered aircraft inventory and is treated as property
of a nondealer. The registration fee and all applicable taxes are due
thirty-one (31) days after the date the eighteen (18) month period
ends.
As added by P.L.65-1997, SEC.16. Amended by P.L.97-1998, SEC.8.
IC 6-6-6.5-10.7
Excise tax on inventory aircraft; assessment, reporting, remission
of tax, penalties, and interest; aircraft held other than for
inventory use
Sec. 10.7. (a) The aircraft excise tax shall be assessed on each
inventory aircraft held by a dealer on the last day of February.
(b) Each year a dealer shall submit to the department:
(1) an update of the list of known aircraft in inventory, which
the department may at its discretion supply; or
(2) a completed form 7695 for each inventory aircraft.
(c) The dealer shall compute the amount of aircraft excise tax due
and remit the full amount along with any forms prescribed by the
department.
(d) For aircraft deleted from the inventory list, the dealer shall
provide complete sale information and shall submit the applicable
information if directed to by the department.
(e) A dealer who fails to file and remit the excise tax due for all
inventory aircraft as required by the department is subject to the
penalty and interest provision of this chapter for each inventory
aircraft omitted.
(f) A dealer who holds aircraft for other than inventory use is
subject to the nondealer provisions contained in this chapter
regarding those specific aircraft.
As added by P.L.65-1997, SEC.17.
IC 6-6-6.5-11
Violations; offense
Sec. 11. A person who violates the disclosure requirements under
section 8 of this chapter, the dealer reporting requirements under
section 10 of this chapter, or any of the registration requirements of
this chapter commits a Class A infraction.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.6.
IC 6-6-6.5-12
Annual license excise tax; taxpayer not exempt
Sec. 12. (a) Effective January 1, 1976, there is hereby imposed an
annual license excise tax upon taxable aircraft, which tax shall be in
lieu of the ad valorem property tax levied for state or local purposes.
No taxable aircraft shall be assessed as personal property for the
purpose of the assessment and levy of personal property or shall be
subject to ad valorem taxes, beginning with taxes for the year of
1975 payable in 1976 and thereafter.
(b) Eligibility of aircraft for a deduction under IC 6-1.1-12.3 does
not exempt a taxpayer from the tax imposed under this chapter on the
aircraft.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by P.L.224-2003,
SEC.280.
IC 6-6-6.5-13
Classification of aircraft; tax rate; credits
Sec. 13. (a) As the basis for measuring the tax imposed by this
chapter, the department shall classify every taxable aircraft in its
proper class according to the following classification plan:
CLASS
DESCRIPTION
A Piston-driven,
B Piston-driven,
and Pressurized
C Turbine driven
or other Powered
D Homebuilt, Gliders, or
Hot Air Balloons
(b) The tax imposed under this chapter is based on the age, class,
and maximum landing weight of the taxable aircraft. The amount of
tax imposed on the taxable aircraft is based on the following table:
Age Class A Class B Class C Class D
0-4 $.04/lb $.065/lb $.09/lb $.0175/lb
5-8 $.035/lb $.055/lb $.08/lb $.015/lb
9-12 $.03/lb $.05/lb $.07/lb $.0125/lb
IC 6-6-6.5-14
Payment of tax
Sec. 14. (a) A person required to register his aircraft and to pay
the tax imposed under this chapter, shall do so on or before the
regular annual registration date.
(b) The payment of the tax imposed by this chapter shall be a
condition to the right to register the taxable aircraft and shall be in
addition to all other conditions prescribed by law.
(c) When a taxpayer makes a partial payment on the taxpayer's tax
liability, the department shall apply the partial payment in the
following order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any late penalty and interest on the late registration or
excise tax owed by the taxpayer.
(3) To any excise tax owed by the taxpayer.
(4) To any late penalty and interest on gross retail or use tax
owed by the taxpayer.
(5) To any gross retail or use tax owed by the taxpayer.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18.
(3) months and which the department has allocated to that county.
The distribution shall be made on or before the fifteenth of the month
following each quarter and the first distribution each year shall be
made in April.
(b) Concurrently with making a distribution of aircraft excise
taxes, the department shall send an aircraft excise tax report to the
county treasurer and the county auditor. The department shall
prepare the report on the form prescribed by the state board of
accounts. The aircraft excise tax report must include aircraft
identification, owner information, and excise tax payment, and must
indicate the county where the aircraft is normally kept when not in
operation. The department shall, in the manner prescribed by the
state board of accounts, maintain records concerning the aircraft
excise taxes received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each county
treasurer shall deposit money received by him under this chapter in
a separate fund to be known as the "aircraft excise tax fund". The
money in the aircraft excise tax fund shall be distributed to the taxing
units of the county in the manner prescribed in subsection (d).
(d) In order to distribute the money in the county aircraft excise
tax fund to the taxing units of the county, the county auditor shall
first allocate the money in the fund among the taxing districts of the
county. In making these allocations, the county auditor shall allocate
to a taxing district the excise taxes collected with respect to aircraft
usually located in the taxing district when not in operation. The
money allocated to a taxing district shall be apportioned and
distributed among the taxing units of that taxing district in the same
manner and at the same time that the property taxes are apportioned
and distributed.
(e) Within thirty (30) days following the receipt of excise taxes
from the department, the county treasurer shall file a report with the
county auditor concerning the aircraft excise taxes collected by the
county treasurer. The county treasurer shall file the report on the
form prescribed by the state board of accounts. The county treasurer
shall, in the manner and at the times prescribed in IC 6-1.1-27, make
a settlement with the county auditor for the aircraft excise taxes
collected by the county treasurer. The county treasurer shall, in the
manner prescribed by the state board of accounts, maintain records
concerning the aircraft excise taxes received and distributed by him.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.88, SEC.1; Acts 1980, P.L.74, SEC.32; P.L.93-1983, SEC.11;
P.L.65-1997, SEC.21.
IC 6-6-6.5-21 Version b
Allocation and distribution of tax revenue; aircraft excise tax fund;
duties of county treasurer; state welfare and tuition support
allocation amount
Note: This version of section effective 1-1-2009. See also
preceding version of this section, effective until 1-1-2009.
Sec. 21. (a) The department shall allocate each aircraft excise tax
payment collected by it to the county in which the aircraft is usually
located when not in operation or to the aircraft owner's county of
residence if based out of state. The department shall distribute to
each county treasurer on a quarterly basis the aircraft excise taxes
which were collected by the department during the preceding three
(3) months and which the department has allocated to that county.
The distribution shall be made on or before the fifteenth of the month
following each quarter and the first distribution each year shall be
made in April.
(b) Concurrently with making a distribution of aircraft excise
taxes, the department shall send an aircraft excise tax report to the
county treasurer and the county auditor. The department shall
prepare the report on the form prescribed by the state board of
accounts. The aircraft excise tax report must include aircraft
identification, owner information, and excise tax payment, and must
indicate the county where the aircraft is normally kept when not in
operation. The department shall, in the manner prescribed by the
state board of accounts, maintain records concerning the aircraft
excise taxes received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each county
treasurer shall deposit money received by him under this chapter in
a separate fund to be known as the "aircraft excise tax fund". The
money in the aircraft excise tax fund shall be distributed to the taxing
units of the county in the manner prescribed in subsection (d).
(d) As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. In order to
distribute the money in the county aircraft excise tax fund to the
taxing units of the county, the county auditor shall first allocate the
money in the fund among the taxing districts of the county. In
making these allocations, the county auditor shall allocate to a taxing
district the excise taxes collected with respect to aircraft usually
located in the taxing district when not in operation. Subject to this
subsection, the money allocated to a taxing district shall be
apportioned and distributed among the taxing units of that taxing
district in the same manner and at the same time that the property
taxes are apportioned and distributed. For purposes of determining
the distribution for a year under this section for a taxing unit, a state
welfare and tuition support allocation shall be deducted from the
total amount available for apportionment and distribution to taxing
units under this section before any apportionment and distribution is
made. The county auditor shall remit the state welfare and tuition
support allocation to the treasurer of state for deposit as directed by
the budget agency. The amount of the state welfare and tuition
support allocation for a county for a particular year is equal to the
result determined under STEP THREE of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool
fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the sum of the STEP ONE and STEP
TWO amounts for the county.
If the boundaries of a taxing district change after the years for which
a ratio is calculated under STEP ONE or STEP TWO, the budget
agency shall establish a ratio for the new taxing district that reflects
the tax rates imposed in the predecessor taxing districts.
(e) Within thirty (30) days following the receipt of excise taxes
from the department, the county treasurer shall file a report with the
county auditor concerning the aircraft excise taxes collected by the
county treasurer. The county treasurer shall file the report on the
form prescribed by the state board of accounts. The county treasurer
shall, in the manner and at the times prescribed in IC 6-1.1-27, make
a settlement with the county auditor for the aircraft excise taxes
collected by the county treasurer. The county treasurer shall, in the
manner prescribed by the state board of accounts, maintain records
concerning the aircraft excise taxes received and distributed by him.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,
P.L.88, SEC.1; Acts 1980, P.L.74, SEC.32; P.L.93-1983, SEC.11;
P.L.65-1997, SEC.21; P.L.146-2008, SEC.355.
IC 6-6-6.5-21.5
Counties of more than 300,000 but less than 400,000 with airport;
distribution of funds; report
Sec. 21.5. (a) The county treasurer of a county that:
(1) has a population of more than three hundred thousand
(300,000) but less than four hundred thousand (400,000); and
(2) has an airport that is operated under an airport authority
established under IC 8-22-3-1.1;
shall distribute the funds received under section 21 of this chapter to
that airport authority. The treasurer shall make the distribution before
the fifth day of the month after the month in which he receives the
funds.
(b) Nothing in this section relieves a county treasurer of his duty
to report under IC 6-6-6.5-21(e).
As added by Acts 1977, P.L.88, SEC.2. Amended by Acts 1981,
P.L.11, SEC.35; P.L.101-1987, SEC.1; P.L.12-1992, SEC.30.
IC 6-6-6.5-22
Equivalence to average property tax rate; effect on constitutional
debt limit; determination of assessed valuation
Sec. 22. The excise tax imposed by this chapter is hereby
determined to be equivalent to an average property tax rate of three
dollars ($3) on each one hundred dollars ($100) taxable value. For
the purpose of limitations on indebtedness of political or municipal
corporations imposed by Article 13, Section 1 of the Indiana
Constitution, aircraft subject to tax under this chapter shall be
deemed to be taxable property within each such political or
municipal corporation where the aircraft is based as shown on the
records of the department. The assessed valuation of such aircraft
shall be determined by multiplying the amount of the tax by one
hundred (100) and dividing such result by nine dollars ($9).
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by P.L.93-1983,
SEC.12; P.L.6-1997, SEC.129.
IC 6-6-6.5-23
Reports of airport owners
Sec. 23. The department may require the owner of an airport or
any person or persons leasing or subleasing space from an airport
owner for the purpose of storing, renting, or selling aircraft to submit
reports to the department listing the aircraft based at that airport. The
reports shall identify the aircraft by Federal Aviation Administration
number.
As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980,
P.L.74, SEC.33; Acts 1982, P.L.62, SEC.2.
IC 6-6-6.5-24
Repealed
(Repealed by P.L.93-1983, SEC.13.)