CHAPTER 6. COMMERCIAL VESSEL TONNAGE TAX

IC 6-6-6
    Chapter 6. Commercial Vessel Tonnage Tax

IC 6-6-6-1
"Commercial vessel" defined
    Sec. 1. For purposes of this chapter, the term "commercial vessel"means a watercraft which is engaged in commerce.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-2
Taxable vessel; rate
    Sec. 2. Each year a commercial vessel is subject to the tonnage taximposed under this chapter if the vessel is, under the navigation lawsof the United States, registered at an Indiana port on May 1st of thatyear. The amount of tonnage tax due for the year on the vessel isthree cents ($ .03) per net ton.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-3
Return; filing
    Sec. 3. On or before July 1st of each year, the following personsshall file a tonnage tax return with the state auditor:
    (1) each navigation company incorporated under the laws of thisstate; and
    (2) each person who, on May 1st of that year, owned acommercial vessel which was, under the navigation laws of theUnited States, registered at an Indiana port on May 1st of that year.
    The tonnage tax return for a year shall contain the name of eachcommercial vessel owned on May 1st of that year by the personfiling the return. The return shall also contain the tonnage and portof registration, as of May 1st of that year, of each vessel listed on thereturn.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-4
Certified copy of registration certificate required
    Sec. 4. When he files his first tonnage tax return, a commercialvessel owner shall include with the return a certified copy of themost recent registration certificate for each vessel which he owns andwhich is registered at an Indiana port. The vessel owner shall includewith each subsequent return a certified copy of any registrationcertificate issued to him for such a vessel after the date on which hefiled his immediately preceding tonnage tax return.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-5
Liability for tax; payment date
    Sec. 5. The owner of a commercial vessel is liable for the tonnagetax imposed on it. Each year a commercial vessel owner shall, whenhe files his tonnage tax return, pay the state the total amount of

tonnage taxes which he owes for that year. Thus, the owner shall paythe 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 tonnagetaxes paid.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-6
Department of local government finance; powers and duties
    Sec. 6. For purposes of this chapter, the department of localgovernment finance:
        (1) shall prescribe or promulgate the tonnage tax return and anyother forms required in order to carry out this chapter;
        (2) shall interpret this chapter and instruct a taxing officialabout the official's duties under it when requested to do so bythe official or by a person affected by this chapter;
        (3) shall see that the taxes imposed by this chapter arecollected;
        (4) shall see that the penalties prescribed under this chapter areenforced; and
        (5) may exercise those same powers to subpoena and examinerecords and witnesses which the board has underIC 6-1.1-30-13.
(Formerly: Acts 1975, P.L.47, SEC.3.) As amended by Acts 1977,P.L.2, SEC.33; P.L.90-2002, SEC.307.

IC 6-6-6-7
Tax in lieu of property taxes
    Sec. 7. The tonnage tax imposed on commercial vessels under thischapter is imposed in lieu of property taxes. Thus, commercialvessels which are taxed under this chapter may not be assessed ortaxed under IC 1971, 6-1.1.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-8
Navigation companies; failure to file return; actions against
    Sec. 8. If a navigation company incorporated under the laws ofthis state has not filed a required tonnage tax return and paid thetonnage tax within thirty (30) days after the July 1st due date, thestate auditor shall report that fact to the attorney general. Theattorney general shall then proceed to institute an action against thecompany for the sequestration of its property, the forfeiture of itscharter, and its final dissolution. When the attorney general initiatesan action under this section, the company may be required to pay thestate, in addition to the delinquent tonnage taxes, a penalty of fivehundred dollars ($500).
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-9
Navigation companies; false returns; penalty
    Sec. 9. If a navigation company files a false tonnage tax return,

the company shall pay the state a penalty of one thousand dollars($1,000). The attorney general shall initiate an action in the name ofthe state to recover this penalty.
(Formerly: Acts 1975, P.L.47, SEC.3.)

IC 6-6-6-10
Violations by state or local officers; offense
    Sec. 10. An officer of state or local government who knowinglyviolates this chapter, or knowingly fails to perform a duty imposedon him under this chapter, commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.3.) As amended by Acts 1978,P.L.2, SEC.642.