CHAPTER 6.5. AIRCRAFT LICENSE EXCISE TAX
IC 6-6-6.5
Chapter 6.5. Aircraft License Excise Tax
IC 6-6-6.5-1
Definitions
Sec. 1. As used in this chapter, unless the context clearly indicatesotherwise:
(a) "Aircraft" means a device which is designed to provide airtransportation 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, acorporation, a limited liability company, an association, a trust, or anestate, or a legal representative of such.
(e) "Owner" means a person who holds or is required to obtain acertificate of registration from the Federal Aviation Administrationfor a specific aircraft. In the event an aircraft is the subject of anagreement for the conditional sale or lease with the right of purchaseupon the performance of the conditions stated in the agreement andwith an immediate right of possession of the aircraft vested in theconditional vendee or lessee, or in the event the mortgagor of anaircraft is entitled to possession, then the conditional vendee orlessee or mortgagor shall be deemed to be the owner for purposes ofthis chapter.
(f) "Dealer" means a person who has an established place ofbusiness in this state, is required to obtain a certificate underIC 6-2.5-8-1 or IC 6-2.5-8-3 and is engaged in the business ofmanufacturing, buying, selling, or exchanging new or used aircraft.
(g) "Maximum landing weight" means the maximum weight of theaircraft, accessories, fuel, pilot, passengers, and cargo that ispermitted on landing under the best conditions, as determined for anaircraft by the appropriate federal agency or the certified allowablegross weight published by the manufacturer of the aircraft.
(h) "Resident" means an individual or a fiduciary who resides oris domiciled within Indiana or any corporation or businessassociation which maintains a fixed and established place of businesswithin Indiana for a period of more than sixty (60) days in any one(1) year.
(i) "Taxable aircraft" means an aircraft required to be registeredwith the department by this chapter.
(j) "Regular annual registration date" means the last day ofFebruary of each year.
(k) "Taxing district" means a geographic area within whichproperty is taxed by the same taxing units and at the same total rate.
(l) "Taxing unit" means an entity which has the power to imposead valorem property taxes.
(m) "Base" means the location or place where the aircraft isnormally hangared, tied down, housed, parked, or kept, when not inuse.
(n) "Homebuilt aircraft" means an aircraft constructed primarily
by an individual for personal use. The term homebuilt aircraft doesnot include an aircraft constructed primarily by a for-profit aircraftmanufacturing business.
(o) "Pressurized aircraft" means an aircraft equipped with asystem designed to control the atmospheric pressure in the crew orpassenger cabins.
(p) "Establishing a base" means renting or leasing a hangar or tiedown for a particular aircraft for at least thirty-one (31) days.
(q) "Inventory aircraft" means an aircraft held for resale by aregistered Indiana dealer.
(r) "Repair station" means a person who holds a repair stationcertificate that was issued to the person by the Federal AviationAdministration 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, anyresident of this state who owns an aircraft shall register the aircraftwith the department not later than thirty-one (31) days after thepurchase date.
(b) Except as otherwise provided in this chapter, any nonresidentwho bases an aircraft in this state for more than sixty (60) days shallregister the aircraft with the department under this chapter not laterthan sixty (60) days after establishing a base in Indiana.
(c) Except as otherwise provided in this chapter, an Indianaresident who owns a homebuilt aircraft shall register the aircraft withthe department not later than thirty-one (31) days after the date theFederal Aviation Administration has issued the certificate ofregistration and air worthiness certificate for the aircraft.
(d) Notwithstanding subsection (b), if a nonresident bases anaircraft in Indiana with a dealer or repair station solely for repairing,remodeling, or refurbishing the aircraft, neither the nonresident northe dealer or repair station is required to register the aircraft with thedepartment under this chapter. However, the dealer or repair stationshall file a report with the department the month after the end of eachcalendar 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 formore 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 6-6-6.5-3
Application for registration; fee
Sec. 3. (a) Any resident of this state who owns an aircraft, and anynonresident who has established a base in this state and bases anaircraft in this state for more than sixty (60) days, which is notexempt from registration under section 9 of this chapter, shall applyto the department for a certificate of registration for such aircraft.The application for such certificate of registration shall be madeupon a form to be provided by the department and shall contain suchinformation as the department may require.
(b) A fee of ten dollars ($10) shall be charged to file eachapplication for a certificate of registration, and such fee mustaccompany such application.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,P.L.74, SEC.20; P.L.93-1983, SEC.3; P.L.65-1997, SEC.6.
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, shallissue to the owner a certificate of registration together with suchother evidence of registration as may be carried or affixed in or onthe aircraft as the department may require. If for any reason suchaircraft is not required to be registered, the department shall notifythe owner within fifteen (15) days of that fact, together with thereasons 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) yearand shall expire on the regular annual registration date following theyear 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 aircraftshall immediately make application for and may obtain a duplicatecertificate upon such applicant providing the information requiredconcerning such loss, mutilation, destruction, or illegibilitysatisfactory to the department. Upon the issuance of any duplicatecertificate of registration, the previous certificate of registration last
issued shall be void.
(b) A fee of ten dollars ($10) shall be charged for each duplicatecertificate 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; taxliability
Sec. 8. (a) In the event of the sale or transfer of ownership of anaircraft for which a certificate of registration has been issued by thedepartment, the owner in whose name the aircraft is registered shallendorse on the back of the certificate of registration and deliver suchcertificate to the purchaser or transferee at the time of the sale ordelivery to him of such aircraft and shall within thirty-one (31) daysnotify the department in the manner prescribed by the department ofsuch 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 forthe transfer of the registration of such aircraft to his name and theissuance of a new certificate of registration. The department shall filesuch application and, upon determining that the registration of suchaircraft should be transferred, shall transfer the registration and issuea new certificate of registration. A fee of ten dollars ($10) shall becharged for such transfer of registration.
(c) When the sale or transfer of ownership occurs, the buyer ortransferee shall ascertain from the department the amount of excisetax which the purchaser or transferee will be required to pay undersection 15 of this chapter.
(d) A person shall pay the gross retail tax or use tax to thedepartment 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 grossretail tax or use tax has already been paid with respect to thepurchase of the aircraft or proof that the taxes are inapplicablebecause 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 registrationand 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 theUnited States;
(iii) the District of Columbia; or (iv) a political subdivision of an entity listed in clause (i),(ii), or (iii).
(2) An aircraft owned by a resident of another state andregistered in accordance with the laws of that state. However,the aircraft shall not be exempt under this subdivision if anonresident establishes a base for the aircraft inside this stateand the base is used for a period of sixty (60) days or more.
(3) An aircraft which this state is prohibited from taxing underthis chapter by the Constitution or the laws of the United States.
(4) An aircraft owned or operated by a person who is either anair carrier certificated under Federal Air Regulation Part 121 ora scheduled air taxi operator certified under Federal AirRegulation Part 135, unless such person is a corporationincorporated under the laws of the state of Indiana, anindividual who is a resident of Indiana, or a corporation withIndiana corporate headquarters (as defined in IC 6-1.1-12.2-6).
(5) An aircraft which has been scrapped, dismantled, ordestroyed, and for which the airworthiness certificate andfederal certificate of registration have been surrendered to theFederal Aviation Administration by the owner.
(6) An aircraft owned by a resident of this state that is not adealer and that is not based in this state at any time, if the ownerfiles the required form not later than thirty-one (31) days afterthe date of purchase; and furnishes the department withevidence, satisfactory to the department, verifying where theaircraft is based during the year.
(7) An aircraft owned by a dealer for not more than five (5)days if the ownership is part of an ultimate sale or transfer of anaircraft that will not be based in this state at any time. However,the dealer described in this subdivision is required to file areport of the transaction within thirty-one (31) days after theultimate sale or transfer of ownership of the aircraft. The reportis not required to identify the seller or purchaser but must listthe aircraft's origin, destination, N number, date of eachtransaction, and ultimate sales price.
(8) An aircraft owned by a registered nonprofit museum, if theowner furnishes the department with evidence satisfactory tothe department not later than thirty-one (31) days after thepurchase date. The aircraft must be reported for registration, butthe department shall issue the registration without charge.
(b) The provisions of this chapter pertaining to taxation shall notapply to an aircraft owned by and used exclusively in the service ofIndiana or a political subdivision of Indiana or any university orcollege supported in part by state funds. That aircraft must bereported for registration, but the department will issue theregistration without charge.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.4; Acts 1980, P.L.74, SEC.25; P.L.93-1983, SEC.6;P.L.65-1997, SEC.9; P.L.97-1998, SEC.4; P.L.224-2003, SEC.181.
IC 6-6-6.5-10
Dealer certificate; necessity
Sec. 10. It is unlawful for any dealer to transact business insidethis state unless the department has issued the dealer an aircraftdealer's certificate.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7;P.L.65-1997, SEC.10.
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 anaircraft dealer's certificate may be issued by the department:
(1) Be registered as a retail merchant with the department andsubmit proof of that registration to the department.
(2) Complete and submit the annual aircraft dealer applicationform provided by the department.
(3) Submit normal business records to prove that the applicantis a bona fide dealer.
(4) Submit a twenty-five dollar ($25) fee for the certificate. Thefee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuanceor any remaining portion of the calendar year. However, an applicantapplying in December may specifically indicate in the applicationthat 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 dealermust annually submit its application form and fee not later thanDecember 15 of the preceding year.
(b) Upon receipt of a dealer's application form and fee, thedepartment shall determine if the dealer is in good standing and thenissue a renewal of the dealer's certificate before December 31 of theimmediately preceding year. If the renewal is not issued beforeDecember 31, the dealer's certificate for the preceding year remainsvalid until renewed or revoked by the department.
(c) Dealers shall comply with all applicable gross retail and usetax statutes, rules, requirements, and procedures of the department.
(d) Failure to comply or failure to provide proof of compliance tothe department may constitute cause for immediate revocation of theaircraft dealer's certificate. However, the dealer has one hundredeighty (180) days after the date of the order to sell the dealer'sinventory.
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, orcertification upon proof of bona fide dealer status Sec. 10.3. (a) If the department determines that an applicant or adealer is not a bona fide dealer, the department shall revoke thecertificate or a certificate may not be issued. The department shall,not later than ten (10) days after making a determination describedin this subsection, notify the dealer by United States mail at the lastknown 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 fidedealer status not later than fifteen (15) days after the date of thenotification letter, dealer status may be retroactively reinstated andinitial 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 ortransfer of ownership of a taxable aircraft, the transferring ownershall notify the department of the sale or transfer.
(b) If the transferring owner is a dealer, the transferring ownershall notify the department by submitting to the department one (1)of the following:
(1) A copy of the applicable department form (ST108AC or, ifan out-of-state exemption is claimed, ST-137).
(2) A written list containing all the information contained onform ST108AC, including the complete name and address ofseller and purchaser, date of sale, make, model, year, andFederal 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 ofexemption, whether by submission of the ST-137 or by certifiedstatement, shall also be submitted.
(c) The trade-in, if any, shall be described by the Federal AviationAdministration N number, serial number, make, model, year, anddollar value allowed.
(d) With regard to sales and transfers, dealers shall comply withall applicable gross retail and use tax statutes, rules, and proceduresof the department, including the calculation of selling price andlimitations on like-kind exchanges and requirements for proof ofexemption. Failure to comply or failure to provide proof ofcompliance to the department may be cause for immediate revocationof the dealer's certificate. However, the dealer has one hundredeighty (180) days to sell the dealer's inventory.
(e) In addition to the other disclosures required by this chapter, adealer shall provide a transferee with an "Indiana application foraircraft registration or exemption" form.As added by P.L.65-1997, SEC.14. Amended by P.L.97-1998, SEC.7.
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 thedepartment, the department shall update the dealer's inventory andtransfer 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 anypurpose other than for resale and demonstration flights unless thedealer charges the fair market rental or lease value and complies withall applicable statutes, rules, and procedures of the department.
(b) Failure to comply or failure to provide proof of compliance tothe department may be cause for immediate revocation of the dealer'scertificate. However, the dealer has one hundred eighty (180) daysafter the date of the order to sell the dealer's inventory.
(c) An aircraft used for other purposes shall no longer beconsidered aircraft inventory and shall be treated as property of anondealer. The registration fee and all applicable taxes become duethirty-one (31) days after the date the improper use begins.
(d) An inventory aircraft held for more than eighteen (18) monthsis no longer considered aircraft inventory and is treated as propertyof a nondealer. The registration fee and all applicable taxes are duethirty-one (31) days after the date the eighteen (18) month periodends.
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, remissionof tax, penalties, and interest; aircraft held other than forinventory use
Sec. 10.7. (a) The aircraft excise tax shall be assessed on eachinventory 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, whichthe 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 dueand remit the full amount along with any forms prescribed by thedepartment.
(d) For aircraft deleted from the inventory list, the dealer shallprovide complete sale information and shall submit the applicableinformation if directed to by the department.
(e) A dealer who fails to file and remit the excise tax due for allinventory aircraft as required by the department is subject to thepenalty and interest provision of this chapter for each inventory
aircraft omitted.
(f) A dealer who holds aircraft for other than inventory use issubject to the nondealer provisions contained in this chapterregarding 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 undersection 8 of this chapter, the dealer reporting requirements undersection 10 of this chapter, or any of the registration requirements ofthis 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 anannual license excise tax upon taxable aircraft, which tax shall be inlieu of the ad valorem property tax levied for state or local purposes.No taxable aircraft shall be assessed as personal property for thepurpose of the assessment and levy of personal property or shall besubject to ad valorem taxes, beginning with taxes for the year of1975 payable in 1976 and thereafter.
(b) Eligibility of aircraft for a deduction under IC 6-1.1-12.3 doesnot exempt a taxpayer from the tax imposed under this chapter on theaircraft.
(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 thischapter, the department shall classify every taxable aircraft in itsproper 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 oftax 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 13-16 $.025/lb $.025/lb $.025/lb $.01/lb
17-25 $.02/lb $.02/lb $.02/lb $.0075/lb
over 25 $.01/lb $.01/lb $.01/lb $.005/lb
(c) An aircraft owner, who sells an aircraft on which the ownerhas paid the tax imposed under this chapter, is entitled to a credit forthe tax paid. The credit equals excise tax paid on the aircraft that wassold, times the lesser of:
(1) ninety percent (90%); or
(2) ten percent (10%) times the number of months remaining inthe registration year after the sale of the aircraft.
The credit may only be used to reduce the tax imposed under thischapter on another aircraft purchased by that owner during theregistration year in which the credit accrues. A person may notreceive a refund for a credit under this subsection.
(d) A person who is entitled to a property tax deduction underIC 6-1.1-12-13 or IC 6-1.1-12-14 is entitled to a credit against the taximposed on the person's aircraft under this chapter. The credit equalsthe amount of the property tax deduction to which the person isentitled under IC 6-1.1-12-13 and IC 6-1.1-12-14, minus the amountof that deduction used to offset the person's property taxes or vehicleexcise taxes, times seven hundredths (.07). The credit may notexceed the amount of the tax due under this chapter. The countyauditor shall, upon the person's request, furnish a certified statementshowing the credit allowable under this subsection. The departmentmay not allow a credit under this subsection until the auditor'sstatement has been filed in the department's office.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.7; Acts 1980, P.L.74, SEC.27; P.L.93-1983, SEC.8;P.L.1-2009, SEC.55.
IC 6-6-6.5-14
Payment of tax
Sec. 14. (a) A person required to register his aircraft and to paythe tax imposed under this chapter, shall do so on or before theregular annual registration date.
(b) The payment of the tax imposed by this chapter shall be acondition to the right to register the taxable aircraft and shall be inaddition to all other conditions prescribed by law.
(c) When a taxpayer makes a partial payment on the taxpayer's taxliability, the department shall apply the partial payment in thefollowing order:
(1) To any registration or transfer fee owed by the taxpayer.
(2) To any late penalty and interest on the late registration orexcise 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 taxowed 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.
IC 6-6-6.5-15
Aircraft subject to tax after regular annual registration date;reduction of tax
Sec. 15. (a) If a taxable aircraft becomes subject to registration ortaxation after the regular annual registration date in a year, the taximposed by this chapter shall become due and payable at the time theaircraft becomes subject to registration and the amount of tax to bepaid by the owner for the remainder of the year shall be reduced bythe lesser of (1) ninety percent (90%) of the tax or (2) ten percent(10%) of the tax for each full calendar month which has elapsedsince the regular annual registration date in that year.
(b) The tax reduction under this section shall not apply to personswho claim a tax credit under section 13(c) of this chapter.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.9; P.L.65-1997, SEC.19; P.L.1-2009, SEC.56.
IC 6-6-6.5-16
Forms for registration
Sec. 16. The department shall include on all registration forms fortaxable aircraft for the year 1976 and subsequent years suitablespaces for the amount of the registration fee, the amount of tax, andthe total amount of payment due. The forms shall also include spacesfor showing the county and the taxing district in which the aircraft isusually located when not in operation.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,P.L.74, SEC.28.
IC 6-6-6.5-17
Powers of department
Sec. 17. The department may establish procedures, prepare formsand adopt rules and regulations necessary for the administration ofthis chapter and the collection of the tax imposed by this chapter andfor the proper accounting for the same.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1982,P.L.62, SEC.1.
IC 6-6-6.5-18
Registration without payment of tax; offenses
Sec. 18. An owner of a taxable aircraft who registers that aircraftwithout paying the tax required by this chapter commits a Class Ainfraction; and any employee of the department who issues acertificate of registration for that aircraft without collecting the taxrequired to be collected with the registration commits a Class Ainfraction.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.10; Acts 1978, P.L.2, SEC.643; Acts 1980, P.L.74,SEC.29.
IC 6-6-6.5-19
Penalties; failure to register, report, or pay tax due Sec. 19. (a) The registration of any taxable aircraft withoutpayment of the tax imposed by this chapter shall be void, and thedepartment shall take possession of the certificate of registration andother evidences of registration, until the owner shall have paid thetax together with any penalties assessed by the department.
(b) If an owner does not register his aircraft and pay the taximposed by this chapter when required, the owner is subject to apenalty and interest on the unpaid tax. The penalty is the greater oftwenty dollars ($20) or twenty percent (20%) of the unpaid tax. Theinterest applies at the rate established in IC 6-8.1-10-1. The penaltyand interest apply from the date the tax becomes delinquent until theaircraft is registered and the tax paid.
(c) If an airport owner does not report the aircraft based at hisairport when required by section 23 of this chapter, the departmentmay assess a penalty equal to ten dollars ($10) for each day that thereport is late.
(d) If an owner does not register the owner's aircraft and pay thegross retail or use tax when required by this chapter, the owner shallbe subject to the penalties and interest on the unpaid gross retail oruse tax that are established in IC 6-8.1-10.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1977,P.L.87, SEC.11; Acts 1980, P.L.74, SEC.30; P.L.93-1983, SEC.10;P.L.383-1987(ss), SEC.1; P.L.65-1997, SEC.20; P.L.254-2003,SEC.8.
IC 6-6-6.5-20
Taxpayer owning more than one aircraft; consolidation ofcollection
Sec. 20. In the administration and collection of the tax imposed bythis chapter, the department may coordinate and consolidate thecollection of such tax from each taxpayer as imposed on all aircraftowned by such taxpayer in accordance with such procedures as thedepartment shall deem reasonable and feasible, including, but notlimited to, the revocation of all certificates of registration of aircraftby an owner if such owner shall willfully fail and refuse to pay anytax imposed by this chapter.
(Formerly: Acts 1975, P.L.68, SEC.1.) As amended by Acts 1980,P.L.74, SEC.31.
IC 6-6-6.5-21
Allocation and distribution of tax revenue; aircraft excise tax fund;duties of county treasurer; state welfare and tuition supportallocation amount
Sec. 21. (a) The department shall allocate each aircraft excise taxpayment collected by it to the county in which the aircraft is usuallylocated when not in operation or to the aircraft owner's county ofresidence if based out of state. The department shall distribute toeach county treasurer on a quarterly basis the aircraft excise taxeswhich 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 monthfollowing each quarter and the first distribution each year shall bemade in April.
(b) Concurrently with making a distribution of aircraft excisetaxes, the department shall send an aircraft excise tax report to thecounty treasurer and the county auditor. The department shallprepare the report on the form prescribed by the state board ofaccounts. The aircraft excise tax report must include aircraftidentification, owner information, and excise tax payment, and mustindicate the county where the aircraft is normally kept when not inoperation. The department shall, in the manner prescribed by thestate board of accounts, maintain records concerning the aircraftexcise taxes received and distributed by it.
(c) Except as provided in section 21.5 of this chapter, each countytreasurer shall deposit money received by the treasurer under thischapter in a separate fund to be known as the "aircraft excise taxfund". The money in the aircraft excise tax fund shall be distributedto the taxing units of the county in the manner prescribed insubsection (d).
(d) As used in this subsection, "taxing district" has the meaningset forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth inIC 6-1.1-1-21, and "tuition support levy" refers to a schoolcorporation's tuition support property tax levy under IC 20-45-3-11(repealed) for the school corporation's general fund. In order todistribute the money in the county aircraft excise tax fund to thetaxing units of the county, the county auditor shall first allocate themoney in the fund among the taxing districts of the county. Inmaking these allocations, the county auditor shall allocate to a taxingdistrict the excise taxes collected with respect to aircraft usuallylocated in the taxing district when not in operation. Subject to thissubsection, the money allocated to a taxing district shall beapportioned and distributed among the taxing units of that taxingdistrict in the same manner and at the same time that the propertytaxes are apportioned and distributed (subject to adjustment asprovided in IC 36-8-19-7.5). For purposes of determining thedistribution for a year under this section for a taxing unit, a statewelfare and tuition support allocation shall be deducted from thetotal amount available for apportionment and distribution to taxingunits under this section before any apportionment and distribution ismade. The county auditor shall remit the state welfare and tuitionsupport allocation to the treasurer of state for deposit as directed bythe budget agency. The amount of the state welfare and tuitionsupport allocation for a county for a particular year is equal to theresult 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 taxingdistrict in the county, determine the result of:
(i) the tax rate imposed in the taxing district for thecounty's county medical assistance to wards fund, familyand children's fund, children's psychiatric residential
treatment services fund, county hospital care for theindigent fund, children with special health care needscounty fund, plus, in the case of Marion County, the taxrate imposed by the health and hospital corporation thatwas 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 forthe 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 taxingdistrict that would otherwise be available for distributionto taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for alltaxing districts in the county.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxingdistrict in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxingdistrict plus the tax rate imposed by the school corporationfor the school corporation's special education preschoolfund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district forthe 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 taxingdistrict that would otherwise be available for distributionto taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for alltaxing districts in the county.
STEP THREE: Determine the sum of the STEP ONE and STEPTWO amounts for the county.
If the boundaries of a taxing district change after the years for whicha ratio is calculated under STEP ONE or STEP TWO, the budgetagency shall establish a ratio for the new taxing district that reflectsthe tax rates imposed in the predecessor taxing districts.
(e) Within thirty (30) days following the receipt of excise taxesfrom the department, the county treasurer shall file a report with thecounty auditor concerning the aircraft excise taxes collected by thecounty treasurer. The county treasurer shall file the report on theform prescribed by the state board of accounts. The county treasurershall, in the manner and at the times prescribed in IC 6-1.1-27, makea settlement with the county auditor for the aircraft excise taxescollected by the county treasurer. The county treasurer shall, in the
manner prescribed by the state board of accounts, maintain recordsconcerning the aircraft excise taxes received and distributed by thetreasurer.
(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; P.L.182-2009(ss),SEC.242.
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 authorityestablished under IC 8-22-3-1.1;
shall distribute the funds received under section 21 of this chapter tothat airport authority. The treasurer shall make the distribution beforethe fifth day of the month after the month in which he receives thefunds.
(b) Nothing in this section relieves a county treasurer of his dutyto 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 constitutionaldebt limit; determination of assessed valuation
Sec. 22. The excise tax imposed by this chapter is herebydetermined to be equivalent to an average property tax rate of threedollars ($3) on each one hundred dollars ($100) taxable value. Forthe purpose of limitations on indebtedness of political or municipalcorporations imposed by Article 13, Section 1 of the IndianaConstitution, aircraft subject to tax under this chapter shall bedeemed to be taxable property within each such political ormunicipal corporation where the aircraft is based as shown on therecords of the department. The assessed valuation of such aircraftshall be determined by multiplying the amount of the tax by onehundred (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; civil penalty
Sec. 23. (a) The department shall require the owner of an airportor any person or persons leasing or subleasing space from an airportowner for the purpose of storing, renting, or selling aircraft to submitreports to the department listing the aircraft based at that airport. Thereports shall identify the aircraft by Federal Aviation Administrationnumber. (b) An airport owner or any other person required to submit areport under subsection (a) is subject to a civil penalty of onehundred dollars ($100) for each aircraft that should have been andwas not properly included on the report.
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; P.L.182-2009(ss),SEC.243.
IC 6-6-6.5-24
Repealed
(Repealed by P.L.93-1983, SEC.13.)
IC 6-6-6.5-25
Aircraft brought into Indiana; registration without payment of usetax
Sec. 25. An aircraft may be registered under this chapter withoutthe payment of the state use tax under IC 6-2.5-3 if:
(1) the aircraft was registered in another state as of January 1,2010, and any sales or use tax due in the registration state waspaid and ownership of the aircraft has not changed afterDecember 31, 2009;
(2) there is no outstanding tax liability in the registration statethat directly relates to the aircraft; and
(3) an application for the registration of the aircraft under thischapter is filed after June 30, 2010, and before September 30,2010, and the registration fee under section 3 of this chapter andthe aircraft excise tax under section 13 of this chapter are paid.
As added by P.L.113-2010, SEC.68.