IC 6-6-11-1 "Boat" defined
Sec. 1. As used in this chapter, "boat" means any device in which
a person may be transported upon water and includes every
motorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe,
regardless of size. As added by P.L.98-1989, SEC.1.
IC 6-6-11-2 "Boating equipment" defined
Sec. 2. As used in this chapter, "boating equipment" means motors
used in connection with a boat. As added by P.L.98-1989, SEC.1.
IC 6-6-11-3 "Boating year" defined
Sec. 3. As used in this chapter, "boating year" means a calendar
year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-4 "Motorized boat" defined
Sec. 4. As used in this chapter, "motorized boat" means a boat that
is propelled by an internal combustion, steam, or electrical inboard
or outboard motor or engine or propelled by any mechanical means,
including a sailboat that is equipped with a motor or engine. As added by P.L.98-1989, SEC.1.
IC 6-6-11-5 "Tax situs" defined
Sec. 5. As used in this chapter, "tax situs" means the taxing
district in which a boat is located on March 1 of a boating year
unless:
(1) the boat is acquired after March 1, in which case the boat's
tax situs is where the owner intends to have the boat on the
following March 1; or
(2) the boat is registered outside Indiana, in which case the
boat's tax situs is the taxing district in which the boat is
principally stored or operated during the boating year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-6 "Taxing district" defined
Sec. 6. As used in this chapter, "taxing district" has the meaning
set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1. IC 6-6-11-7 "Taxing unit" defined
Sec. 7. As used in this chapter, "taxing unit" has the meaning set
forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.
IC 6-6-11-8 Operation, use, docking, and storage of boat in county;
prerequisites; ad valorem property tax
Sec. 8. (a) Except as provided in subsections (b) and (d), a boat
may not be operated, used, docked, or stored in a county during any
part of a boating year:
(1) unless:
(A) the boat excise tax;
(B) the department of natural resources fees imposed by
section 12(a) of this chapter; and
(C) the lake and river enhancement fee imposed by section
12(b) of this chapter;
for that boat have been paid for that boating year; and
(2) unless valid boat excise tax decals for that boating year are
affixed to the boat.
(b) A boat may be operated, used, docked, or stored in a county
without the boat excise tax having been paid if:
(1) the boat is exempt from the excise tax under section 9 of this
chapter; or
(2) the operator of the boat has in the operator's possession a
bill of sale from a dealer or private individual that includes the
following:
(A) The purchaser's name and address.
(B) A date of purchase that is not more than thirty-one (31)
days preceding the date that the operator is required to show
the bill of sale.
(C) The make and type of boat or the hull identification
number.
(c) Boats that are subject to the boat excise tax for a boating year
are not subject to assessment and taxation under IC 6-1.1 for ad
valorem property taxes first due and payable in the following boating
year, with respect to the taxpayer who must pay the boat excise tax.
(d) A boat may be operated, used, docked, or stored in a county
without valid boat excise tax decals for that boating year being
affixed to the boat if the decals do not have to be affixed to the boat
under rules adopted by the department of natural resources. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16;
P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.
IC 6-6-11-9 Exemptions
Sec. 9. A boat is exempt from the boat excise tax imposed for a
year if the boat is:
(1) owned by the United States;
(2) owned by the state or one (1) of its political subdivisions (as
defined in IC 36-1-2-13);
(3) owned by an organization exempt from federal income
taxation under 501(c)(3) of the Internal Revenue Code;
(4) a human powered vessel, as determined by the department
of natural resources;
(5) held by a boat manufacturer, distributor, or dealer for sale
in the ordinary course of business;
(6) used by a person for the production of income and subject
to assessment under IC 6-1.1;
(7) stored in Indiana for less than twenty-two (22) consecutive
days and not operated, used, or docked in Indiana;
(8) registered outside Indiana and operated, used, or docked in
Indiana for a combined total of less than twenty-two (22)
consecutive days during the boating year; or
(9) subject to the commercial vessel tonnage tax under IC 6-6-6. As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1;
P.L.146-2008, SEC.356.
IC 6-6-11-10 Amount of tax; computation
Sec. 10. (a) The amount of boat excise tax that a boat owner shall
pay for a boating year is based on the boat's class and age.
(b) Motorized boats and sailboats are classified for excise tax
purposes according to the value of the boat when the boat was new.
The amount of excise tax for a boating year that is imposed for a
motorized boat or a sailboat and owed by the boat owner is
prescribed in the following table:
MOTORIZED BOAT'S or SAILBOAT'S VALUE
CLASS WHEN NEW TAX DUE
AT LEAST but LESS THAN
1
$ 0
.01 $ 500
$ 2
2
500
1,000
6
3
1,000
1,500
20
4
1,500
2,000
30
5
2,000
3,000
42
6
3,000
5,000
55
7
5,000
7,500
70
8
7,500
10,000
88
9
10,000
15,000
110
10
15,000
22,500
150
11
22,500
35,000
200
12
35,000
50,000
275
13
50,000
75,000
375
14
75,000 or more 500
The bureau of motor vehicles shall adopt rules under IC 4-22-2 for
determining the value of new boats. A tax paid under subsection (c)
may be used as a credit against the taxes owed for the same boating
year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax
imposed and owed by a boat owner is twelve dollars ($12) for a
motorized boat or a sailboat that is stored in Indiana for sixty (60)
consecutive days or more but not operated, used, or docked in
Indiana waters, except to facilitate storage of the boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17;
P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1.
IC 6-6-11-11 Reductions in tax; age of boat
Sec. 11. The boat excise tax due under section 10 of this chapter
is reduced by ten percent (10%) for each year since the year the boat
was manufactured, but not to exceed fifty percent (50%). The
reduced excise tax liability shall be rounded upward to the next full
dollar amount. However, the boat excise tax due for a year may not
be reduced to less than six dollars ($6) for Class 2 through Class 14
boats or two dollars ($2) for a Class 1 boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18;
P.L.71-1991, SEC.2.
IC 6-6-11-12 Department of natural resources fee; lake and river enhancement
fee
Sec. 12. (a) In addition to paying the boat excise tax, a boat owner
shall complete a form and pay a department of natural resources fee
for each boat required to have boat excise decals. The fee is five
dollars ($5) for each boating year. However, the fee is waived for the
boating year in which the registration fee prescribed by IC 9-29-15
is paid for that boat. The revenue from the fees collected under this
chapter shall be transferred to the department of natural resources, as
provided in section 29 of this chapter.
(b) In addition to the boat excise tax and the department of natural
resources fee, a boat owner shall pay to the department of natural
resources a lake and river enhancement fee for each boat required to
have boat excise decals in the amount set forth in the following table:
Value of the Boat Amount of the Fee
Less than $1,000 $ 5
At least $1,000, but less than $3,000 $10
At least $3,000, but less than $5,000 $15
At least $5,000, but less than $10,000 $20
At least $10,000 $25
(c) The revenue from the lake and river enhancement fee imposed
under subsection (b) shall be deposited in the following manner:
(1) Two-thirds (2/3) of the money shall be deposited in the lake
and river enhancement fund established by section 12.5 of this
chapter.
(2) One-third (1/3) of the money shall be deposited in the
conservation officers marine enforcement fund established by
IC 14-9-8-21.5. As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2;
P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2;
P.L.233-2003, SEC.1.
IC 6-6-11-12.5 Lake and river enhancement fund
Sec. 12.5. (a) The lake and river enhancement fund is established
and allocated for the following purposes:
(1) One-half (1/2) of the fund shall be used to pay costs
incurred by the department of natural resources in implementing
the lake and river enhancement projects required by
IC 14-32-7-12(b)(7).
(2) One-half (1/2) of the fund shall be used by the department
of natural resources to pay for lake projects, including projects
to:
(A) remove sediment; or
(B) control exotic or invasive plants or animals.
(b) The fund shall be administered by the director of the
department of natural resources.
(c) Expenses of administering the fund shall be paid from money
in the fund.
(d) The fund consists of the revenue from the lake and river
enhancement fee paid by boat owners and deposited under section
12(c)(1) of this chapter.
(e) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(f) With the approval of the governor and the budget agency, the
money in the fund allocated under subsection (a)(1) may be used to
augment and supplement the funds appropriated for the
implementation of lake and river enhancement projects required by
IC 14-32-7-12(b)(7). As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51;
P.L.233-2003, SEC.2.
IC 6-6-11-13 Payments; bureau of motor vehicles
Sec. 13. A boat owner shall pay:
(1) the boat excise tax;
(2) the department of natural resources fee imposed by section
12(a) of this chapter;
(3) the lake and river enhancement fee imposed by section 12(b)
of this chapter; and
(4) if:
(A) the motorboat is legally registered in another state; and
(B) the boat owner pays the excise tax and fees under
subdivisions (1), (2), and (3);
the fee imposed by IC 9-29-15-9;
for a boating year to the bureau of motor vehicles. The tax and fees
must be paid at the same time that the boat owner pays or would pay
the registration fee and motor vehicle excise taxes on motor vehicles
under IC 9-18 and IC 6-6-5. When the boat owner pays the tax and
fees, the owner is entitled to receive the excise tax decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19;
P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24;
P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1.
IC 6-6-11-14 Boats subject to tax after the regular annual tax payment date;
payment; amount
Sec. 14. (a) For a boat which has been acquired, or brought into
Indiana, or for any other reason becomes subject to the excise tax
after the regular annual tax payment date in the boating year on or
before which the owner is required to pay the tax on boats under this
chapter, the tax imposed by this chapter shall become due and
payable no later than:
(1) the thirty-second day after the boat is operated in Indiana, if
the boat is registered in Indiana; or
(2) the twenty-second consecutive day during the boating year
that the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat is
registered outside Indiana.
(b) The amount of excise tax to be paid by the owner for the
remainder of the year shall be reduced by ten percent (10%) for each
full calendar month which has elapsed since the regular annual tax
payment date in the year fixed by the bureau of motor vehicles for
tax payment by the owner. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20;
P.L.81-1993, SEC.3.
IC 6-6-11-15 Boats subject to taxation after January 1 of boating year;
payments
Sec. 15. For a boat which is acquired, or brought into Indiana, or
for any other reason becomes subject to taxation under this chapter
after January 1 of a boating year, the owner may pay the fees and the
excise tax due on the boat as provided in this chapter and any excise
tax due on the boat for the remainder of the boating year and
simultaneously pay the fees and the excise tax due for the following
boating year. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21.
IC 6-6-11-16 Reduction in tax; exception
Sec. 16. Except as provided in sections 11 and 19 of this chapter,
a reduction in the excise tax is not allowed to Indiana residents if the
boat was owned by the person on or before the person's tax payment
date. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22.
IC 6-6-11-17 Sale of boat; tax credit
Sec. 17. (a) Every owner of a boat who sells the boat in a year in
which the boat owner has paid the excise tax is entitled to receive a
credit equal to the remainder of the tax paid for the boat reduced by
ten percent (10%) for each full or partial calendar month that has
elapsed in the tax payment year before the date of the sale. The credit
shall be applied to the owner's tax due on any other boat of the owner
in the same year or may be carried over and used in the following
year if the credit was not fully used in the preceding year. The credit
expires at the end of the year that follows the year in which the credit
originally accrued.
(b) A cash refund may not be made on a credit issued under
subsection (a) on the sale of a boat. A tax credit is transferable from
one (1) member of the same immediate family to another member of
the same family with no consideration involved or received as an
outright gift or inheritance. As added by P.L.98-1989, SEC.1.
IC 6-6-11-18 Destruction of boat; tax refund
Sec. 18. (a) Every owner of a boat that:
(1) is destroyed in a year in which the owner paid the excise tax
imposed by this chapter; and
(2) is not replaced by a replacement boat for which a credit is
issued under this chapter;
is entitled to a refund in an amount equal to ten percent (10%) of the
excise tax paid for each full calendar month remaining in the
registrant's tax payment year after the date of destruction.
(b) To receive a refund under subsection (a), a boat owner must
present and return to the bureau of motor vehicles the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The tax payment form for the boat.
(c) A refund under this section may not exceed ninety percent
(90%) of the excise tax paid on the destroyed boat. The amount shall
be refunded by a warrant issued by the auditor of the county that
received the excise tax revenue and shall be drawn on the county's
boat excise tax fund.
(d) For purposes of this section, a boat is considered destroyed if
the cost of repair of damages suffered by the boat exceeds the boat's
fair market value. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2;
P.L.33-1990, SEC.23.
IC 6-6-11-19 Name change causing change in payment date; adjustment of tax
liability
Sec. 19. If the name of the owner of a boat is legally changed and
the change has caused a change in the owner's annual tax payment
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to pay the excise tax
sooner than the owner would have been required to pay if there
had been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) ten percent (10%) of the owner's last preceding annual
excise tax liability; multiplied by
(B) the number of full calendar months between the owner's
new tax payment month and the tax payment month that is
based on the owner's former name.
(2) If the name change requires the owner to pay the excise tax
later than the owner would have been required to pay if there
had been no name change, the boat is subject to excise tax for
the period between the month in which the owner would have
been required to pay if there had been no name change and the
new tax payment month. The tax is the product of:
(A) ten percent (10%) of the owner's excise tax liability
computed as of the time the owner would have been required
to pay the excise tax if there had been no name change;
multiplied by
(B) the number of full calendar months between the month
in which the owner would have been required to pay if there
had been no name change and the owner's new tax payment
month. As added by P.L.98-1989, SEC.1.
IC 6-6-11-20 Bureau of motor vehicles; utilization of license branches for
collection and administration
Sec. 20. The bureau of motor vehicles, in the administration and
collection of the boat excise tax imposed by this chapter, may utilize
the services and facilities of license branches operated under IC 9-16.
The license branches may be utilized in accordance with the
procedures, in the manner, and to the extent that the bureau
determines to be necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau utilizes the license branches in the
collection of the boat excise tax, the following apply:
(1) The excise taxes and fees collected by each license branch
shall be deposited daily by the license branch in a separate
account in a depository duly designated by the state board of
finance. Before the eleventh day of the month following the
month in which the collections are made, the bureau of motor
vehicles shall report the excise taxes collected to the county
treasurer of the county to which the collections are due.
(2) The bureau shall forward a copy of the excise tax report to
the county auditor of the county.
(3) Each license branch shall report to the bureau all boat excise
taxes and fees collected under this chapter in the same manner
and at the same time as registration fees are reported for motor
vehicle registrations.
(4) A bond in an amount to be set by the bureau shall be posted
by each license branch to cover the activities of the license
branch in connection with the administration and collection of
the excise tax and fees imposed by this chapter. The premiums
for the bonds and for insurance to protect the funds collected by
the branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches at
its discretion. This bond does not have to be a separate bond
from the bond required by IC 6-6-5-9.
(5) An additional charge may not be imposed for the services of
the license branches. As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50.
IC 6-6-11-21 Tax payment form
Sec. 21. The state board of accounts shall prescribe the tax
payment form to be used by the bureau of motor vehicles. The board
shall prescribe one (1) document to serve as the form. The form must
have a sufficient number of copies for distribution and include
appropriate spaces for the following information:
(1) The owner's name and address.
(2) The name of the county and the address of the location
where the boat has its tax situs for the boating year.
(3) A description of the boat, including the manufacturer's
specified length for the boat.
(4) The age of the boat.
(5) The class prescribed for the boat under this chapter.
(6) The excise tax imposed on the boat for the boating year
under this chapter.
(7) The boat's state registration or Coast Guard documentation
number, if any, and any other information reasonably required
by the department of natural resources.
(8) The signature of the boat owner on the owner's copy of the
form verifying that the information is true and correct and
acknowledging that the boat owner will be subject to penalties
for perjury for providing false information.
(9) Any other information prescribed by the state board of
accounts. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3.
IC 6-6-11-22 Excise tax decals
Sec. 22. The department of natural resources shall prescribe the
design of the boat excise tax decals in sufficient time for the bureau
of motor vehicles to procure a sufficient number of boat excise tax
decals for each class of boat. Each decal must:
(1) state the boating year to which the decal applies;
(2) have a unique identification number;
(3) be a different color than the colors used for the previous
boating year; and
(4) be designed so that law enforcement officers can easily
identify whether the decal is valid. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23 Replacement of lost, stolen, or damaged decals
Sec. 23. The bureau of motor vehicles shall establish a procedure
for replacing lost, stolen, and damaged decals. A fee of three dollars
($3) shall be charged by the bureau to defray the cost of issuing
replacement decals. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23.5 Issuance of decal to tax exempt organization
Sec. 23.5. The bureau of motor vehicles may issue a decal to a
boat owned by an organization exempt from Federal income taxation
under 501(c)(3) of the Internal Revenue Code. As added by P.L.98-1989, SEC.1.
IC 6-6-11-24 Affixing boat decals
Sec. 24. The taxpayer shall affix the boat excise tax decals:
(1) to the bow of each side of the boat, within three (3) inches
to the right of the boat's registration number; or
(2) on each side of the forward half of the bow above the water
line of the boat if a registration number is not required to be
displayed.
However, the department of natural resources may adopt rules under
IC 4-22-2 providing that decals do not have to be affixed to certain
types of boats. As added by P.L.98-1989, SEC.1.
IC 6-6-11-25 Failure to pay tax; penalty
Sec. 25. A boat owner who operates, uses, docks, or stores a boat
without paying the full amount of boat excise tax due under this
chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.
IC 6-6-11-26 Judgment; transmission of copy; delinquent fee
Sec. 26. If a boat owner has a judgment entered against the owner
for violating section 25 of this chapter, the court shall transmit a
copy of the judgment to the bureau of motor vehicles. A boat owner
who does not pay the boat excise tax on or before the due date shall
pay a delinquent fee equal to one hundred percent (100%) of the boat
excise tax due. The bureau of motor vehicles shall collect this
delinquent fee along with the excise taxes due for the boat. The
amount collected in delinquent fees shall be credited to a special
account within the state general fund to be used as provided in
section 35 of this chapter. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4.
IC 6-6-11-27 Tampering with decal; penalty
Sec. 27. A person who falsifies, predates, changes, or counterfeits
a boat excise tax decal commits a Class C misdemeanor. As added by P.L.98-1989, SEC.1.
IC 6-6-11-28 Enforcement; lessors of dockage space, slips, or storage space;
information
Sec. 28. (a) The law enforcement officers of Indiana, including
any enforcement officer of the department of natural resources, shall
enforce this chapter.
(b) A person who leases to others dockage space, slips, or storage
space for boats shall supply information relating to the person's
leasing business to any law enforcement officer who requests the
information for purposes of enforcing this chapter. As added by P.L.98-1989, SEC.1.
IC 6-6-11-29 Transfer of money collected
Sec. 29. (a) The auditor of state shall transfer the department of
natural resources fee, the lake and river enhancement fee, the
delinquent excise taxes, and the delinquent fees collected under this
chapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the auditor of
state shall transfer to the state license branch fund an amount
equal to five percent (5%) of each excise tax transaction
completed by the bureau. The money is to be used to cover the
expenses incurred by the bureau of motor vehicles and the
license branches for returns, decals, collecting the fees and
excise taxes and to cover any service charges by the
commission under IC 9-29-3. An additional charge may not be
imposed for the services of the license branches under this
chapter.
(2) At least quarterly, the auditor of state shall set aside for the
department of natural resources the fees and the delinquent fees
collected under this chapter to use as provided in section 35 of
this chapter.
(3) On or before the tenth day of each month, the auditor of
state shall distribute to each county the excise tax collections,
including delinquent tax collections, for the county for the
preceding month. The auditor shall include a report with each
distribution showing the information necessary for the county
auditor to allocate the revenue among the taxing units of the
county.
(4) The auditor of state shall deposit the revenue from the lake
and river enhancement fee imposed by section 12(b) of this
chapter in the lake and river enhancement fund established by
section 12.5 of this chapter.
(b) Money credited to each county's account in the state general
fund is appropriated to make the distributions and the transfers
required by subsection (a). The distributions shall be made upon
warrants drawn from the state general fund. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4;
P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51;
P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5.
IC 6-6-11-30 Excise tax summary
Sec. 30. Before March 1 of each year the bureau of motor vehicles
shall prepare a boat excise tax summary covering the previous
boating year. The summary must include the following:
(1) The number of boats by county.
(2) The number of boats by class.
(3) The amount of excise tax collected by class.
The bureau shall send a copy of the summary to the auditor of state,
the department of natural resources, and the county assessors. As added by P.L.98-1989, SEC.1.
IC 6-6-11-31 Boat excise tax fund; state welfare and tuition support allocation
amount
Sec. 31. (a) A boat excise tax fund is established in each county.
Each county treasurer shall deposit in the fund the taxes received
under this chapter.
(b) 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. The excise tax
money in the county boat excise tax fund shall be distributed to the
taxing units of the county. The county auditor shall allocate the
money in the fund among the taxing districts of the county based on
the tax situs of each boat. Subject to this subsection, the money
allocated to the taxing units shall be apportioned and distributed
among the funds of the taxing units in the same manner and at the
same time that property taxes are apportioned and distributed
(subject to adjustment as provided in IC 36-8-19-7.5). 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. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6;
P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245.
IC 6-6-11-32
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-33 County treasurer; duties
Sec. 33. The county treasurer shall do the following:
(1) At the same time a settlement is made with the county
auditor under IC 6-1.1-27, file a report, on a form prescribed by
the state board of accounts, with the county auditor concerning
the boat excise taxes received during the preceding six (6)
month period.
(2) In the manner and at the times prescribed in IC 6-1.1-27,
make a settlement with the county auditor for the boat excise
taxes received under this chapter.
(3) In the manner prescribed by the state board of accounts,
maintain records concerning the boat excise taxes received and
distributed. As added by P.L.98-1989, SEC.1.
IC 6-6-11-34
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-35 Department of natural resources; use of funds
Sec. 35. The money set aside from the department of natural
resources fees for the department of natural resources under section
29 of this chapter is annually appropriated and shall be used
exclusively for the following:
(1) The enforcement of laws pertaining to watercraft.
(2) The state's share of the cost of retirement benefits for the
department's conservation officers.
(3) Improving the navigable waters of Indiana. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25.
IC 6-6-11-36 Indebtedness of political or municipal corporations; assessed
valuation
Sec. 36. For the purpose of the limitations on indebtedness of
political or municipal corporations imposed by Article 13, Section 1
of the Constitution of the State of Indiana, a boat subject to taxation
under this chapter is considered taxable property within the political
or municipal corporation in which the boat has its tax situs. For that
purpose, the assessed valuation of the boat is the quotient of:
(1) the excise tax collected in the county multiplied by one
hundred (100); divided by
(2) the gross property tax rate for the political subdivision or
municipal corporation. As added by P.L.98-1989, SEC.1.
IC 6-6-11-1 "Boat" defined
Sec. 1. As used in this chapter, "boat" means any device in which
a person may be transported upon water and includes every
motorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe,
regardless of size. As added by P.L.98-1989, SEC.1.
IC 6-6-11-2 "Boating equipment" defined
Sec. 2. As used in this chapter, "boating equipment" means motors
used in connection with a boat. As added by P.L.98-1989, SEC.1.
IC 6-6-11-3 "Boating year" defined
Sec. 3. As used in this chapter, "boating year" means a calendar
year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-4 "Motorized boat" defined
Sec. 4. As used in this chapter, "motorized boat" means a boat that
is propelled by an internal combustion, steam, or electrical inboard
or outboard motor or engine or propelled by any mechanical means,
including a sailboat that is equipped with a motor or engine. As added by P.L.98-1989, SEC.1.
IC 6-6-11-5 "Tax situs" defined
Sec. 5. As used in this chapter, "tax situs" means the taxing
district in which a boat is located on March 1 of a boating year
unless:
(1) the boat is acquired after March 1, in which case the boat's
tax situs is where the owner intends to have the boat on the
following March 1; or
(2) the boat is registered outside Indiana, in which case the
boat's tax situs is the taxing district in which the boat is
principally stored or operated during the boating year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-6 "Taxing district" defined
Sec. 6. As used in this chapter, "taxing district" has the meaning
set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1. IC 6-6-11-7 "Taxing unit" defined
Sec. 7. As used in this chapter, "taxing unit" has the meaning set
forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.
IC 6-6-11-8 Operation, use, docking, and storage of boat in county;
prerequisites; ad valorem property tax
Sec. 8. (a) Except as provided in subsections (b) and (d), a boat
may not be operated, used, docked, or stored in a county during any
part of a boating year:
(1) unless:
(A) the boat excise tax;
(B) the department of natural resources fees imposed by
section 12(a) of this chapter; and
(C) the lake and river enhancement fee imposed by section
12(b) of this chapter;
for that boat have been paid for that boating year; and
(2) unless valid boat excise tax decals for that boating year are
affixed to the boat.
(b) A boat may be operated, used, docked, or stored in a county
without the boat excise tax having been paid if:
(1) the boat is exempt from the excise tax under section 9 of this
chapter; or
(2) the operator of the boat has in the operator's possession a
bill of sale from a dealer or private individual that includes the
following:
(A) The purchaser's name and address.
(B) A date of purchase that is not more than thirty-one (31)
days preceding the date that the operator is required to show
the bill of sale.
(C) The make and type of boat or the hull identification
number.
(c) Boats that are subject to the boat excise tax for a boating year
are not subject to assessment and taxation under IC 6-1.1 for ad
valorem property taxes first due and payable in the following boating
year, with respect to the taxpayer who must pay the boat excise tax.
(d) A boat may be operated, used, docked, or stored in a county
without valid boat excise tax decals for that boating year being
affixed to the boat if the decals do not have to be affixed to the boat
under rules adopted by the department of natural resources. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16;
P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.
IC 6-6-11-9 Exemptions
Sec. 9. A boat is exempt from the boat excise tax imposed for a
year if the boat is:
(1) owned by the United States;
(2) owned by the state or one (1) of its political subdivisions (as
defined in IC 36-1-2-13);
(3) owned by an organization exempt from federal income
taxation under 501(c)(3) of the Internal Revenue Code;
(4) a human powered vessel, as determined by the department
of natural resources;
(5) held by a boat manufacturer, distributor, or dealer for sale
in the ordinary course of business;
(6) used by a person for the production of income and subject
to assessment under IC 6-1.1;
(7) stored in Indiana for less than twenty-two (22) consecutive
days and not operated, used, or docked in Indiana;
(8) registered outside Indiana and operated, used, or docked in
Indiana for a combined total of less than twenty-two (22)
consecutive days during the boating year; or
(9) subject to the commercial vessel tonnage tax under IC 6-6-6. As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1;
P.L.146-2008, SEC.356.
IC 6-6-11-10 Amount of tax; computation
Sec. 10. (a) The amount of boat excise tax that a boat owner shall
pay for a boating year is based on the boat's class and age.
(b) Motorized boats and sailboats are classified for excise tax
purposes according to the value of the boat when the boat was new.
The amount of excise tax for a boating year that is imposed for a
motorized boat or a sailboat and owed by the boat owner is
prescribed in the following table:
MOTORIZED BOAT'S or SAILBOAT'S VALUE
CLASS WHEN NEW TAX DUE
AT LEAST but LESS THAN
1
$ 0
.01 $ 500
$ 2
2
500
1,000
6
3
1,000
1,500
20
4
1,500
2,000
30
5
2,000
3,000
42
6
3,000
5,000
55
7
5,000
7,500
70
8
7,500
10,000
88
9
10,000
15,000
110
10
15,000
22,500
150
11
22,500
35,000
200
12
35,000
50,000
275
13
50,000
75,000
375
14
75,000 or more 500
The bureau of motor vehicles shall adopt rules under IC 4-22-2 for
determining the value of new boats. A tax paid under subsection (c)
may be used as a credit against the taxes owed for the same boating
year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax
imposed and owed by a boat owner is twelve dollars ($12) for a
motorized boat or a sailboat that is stored in Indiana for sixty (60)
consecutive days or more but not operated, used, or docked in
Indiana waters, except to facilitate storage of the boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17;
P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1.
IC 6-6-11-11 Reductions in tax; age of boat
Sec. 11. The boat excise tax due under section 10 of this chapter
is reduced by ten percent (10%) for each year since the year the boat
was manufactured, but not to exceed fifty percent (50%). The
reduced excise tax liability shall be rounded upward to the next full
dollar amount. However, the boat excise tax due for a year may not
be reduced to less than six dollars ($6) for Class 2 through Class 14
boats or two dollars ($2) for a Class 1 boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18;
P.L.71-1991, SEC.2.
IC 6-6-11-12 Department of natural resources fee; lake and river enhancement
fee
Sec. 12. (a) In addition to paying the boat excise tax, a boat owner
shall complete a form and pay a department of natural resources fee
for each boat required to have boat excise decals. The fee is five
dollars ($5) for each boating year. However, the fee is waived for the
boating year in which the registration fee prescribed by IC 9-29-15
is paid for that boat. The revenue from the fees collected under this
chapter shall be transferred to the department of natural resources, as
provided in section 29 of this chapter.
(b) In addition to the boat excise tax and the department of natural
resources fee, a boat owner shall pay to the department of natural
resources a lake and river enhancement fee for each boat required to
have boat excise decals in the amount set forth in the following table:
Value of the Boat Amount of the Fee
Less than $1,000 $ 5
At least $1,000, but less than $3,000 $10
At least $3,000, but less than $5,000 $15
At least $5,000, but less than $10,000 $20
At least $10,000 $25
(c) The revenue from the lake and river enhancement fee imposed
under subsection (b) shall be deposited in the following manner:
(1) Two-thirds (2/3) of the money shall be deposited in the lake
and river enhancement fund established by section 12.5 of this
chapter.
(2) One-third (1/3) of the money shall be deposited in the
conservation officers marine enforcement fund established by
IC 14-9-8-21.5. As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2;
P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2;
P.L.233-2003, SEC.1.
IC 6-6-11-12.5 Lake and river enhancement fund
Sec. 12.5. (a) The lake and river enhancement fund is established
and allocated for the following purposes:
(1) One-half (1/2) of the fund shall be used to pay costs
incurred by the department of natural resources in implementing
the lake and river enhancement projects required by
IC 14-32-7-12(b)(7).
(2) One-half (1/2) of the fund shall be used by the department
of natural resources to pay for lake projects, including projects
to:
(A) remove sediment; or
(B) control exotic or invasive plants or animals.
(b) The fund shall be administered by the director of the
department of natural resources.
(c) Expenses of administering the fund shall be paid from money
in the fund.
(d) The fund consists of the revenue from the lake and river
enhancement fee paid by boat owners and deposited under section
12(c)(1) of this chapter.
(e) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(f) With the approval of the governor and the budget agency, the
money in the fund allocated under subsection (a)(1) may be used to
augment and supplement the funds appropriated for the
implementation of lake and river enhancement projects required by
IC 14-32-7-12(b)(7). As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51;
P.L.233-2003, SEC.2.
IC 6-6-11-13 Payments; bureau of motor vehicles
Sec. 13. A boat owner shall pay:
(1) the boat excise tax;
(2) the department of natural resources fee imposed by section
12(a) of this chapter;
(3) the lake and river enhancement fee imposed by section 12(b)
of this chapter; and
(4) if:
(A) the motorboat is legally registered in another state; and
(B) the boat owner pays the excise tax and fees under
subdivisions (1), (2), and (3);
the fee imposed by IC 9-29-15-9;
for a boating year to the bureau of motor vehicles. The tax and fees
must be paid at the same time that the boat owner pays or would pay
the registration fee and motor vehicle excise taxes on motor vehicles
under IC 9-18 and IC 6-6-5. When the boat owner pays the tax and
fees, the owner is entitled to receive the excise tax decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19;
P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24;
P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1.
IC 6-6-11-14 Boats subject to tax after the regular annual tax payment date;
payment; amount
Sec. 14. (a) For a boat which has been acquired, or brought into
Indiana, or for any other reason becomes subject to the excise tax
after the regular annual tax payment date in the boating year on or
before which the owner is required to pay the tax on boats under this
chapter, the tax imposed by this chapter shall become due and
payable no later than:
(1) the thirty-second day after the boat is operated in Indiana, if
the boat is registered in Indiana; or
(2) the twenty-second consecutive day during the boating year
that the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat is
registered outside Indiana.
(b) The amount of excise tax to be paid by the owner for the
remainder of the year shall be reduced by ten percent (10%) for each
full calendar month which has elapsed since the regular annual tax
payment date in the year fixed by the bureau of motor vehicles for
tax payment by the owner. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20;
P.L.81-1993, SEC.3.
IC 6-6-11-15 Boats subject to taxation after January 1 of boating year;
payments
Sec. 15. For a boat which is acquired, or brought into Indiana, or
for any other reason becomes subject to taxation under this chapter
after January 1 of a boating year, the owner may pay the fees and the
excise tax due on the boat as provided in this chapter and any excise
tax due on the boat for the remainder of the boating year and
simultaneously pay the fees and the excise tax due for the following
boating year. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21.
IC 6-6-11-16 Reduction in tax; exception
Sec. 16. Except as provided in sections 11 and 19 of this chapter,
a reduction in the excise tax is not allowed to Indiana residents if the
boat was owned by the person on or before the person's tax payment
date. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22.
IC 6-6-11-17 Sale of boat; tax credit
Sec. 17. (a) Every owner of a boat who sells the boat in a year in
which the boat owner has paid the excise tax is entitled to receive a
credit equal to the remainder of the tax paid for the boat reduced by
ten percent (10%) for each full or partial calendar month that has
elapsed in the tax payment year before the date of the sale. The credit
shall be applied to the owner's tax due on any other boat of the owner
in the same year or may be carried over and used in the following
year if the credit was not fully used in the preceding year. The credit
expires at the end of the year that follows the year in which the credit
originally accrued.
(b) A cash refund may not be made on a credit issued under
subsection (a) on the sale of a boat. A tax credit is transferable from
one (1) member of the same immediate family to another member of
the same family with no consideration involved or received as an
outright gift or inheritance. As added by P.L.98-1989, SEC.1.
IC 6-6-11-18 Destruction of boat; tax refund
Sec. 18. (a) Every owner of a boat that:
(1) is destroyed in a year in which the owner paid the excise tax
imposed by this chapter; and
(2) is not replaced by a replacement boat for which a credit is
issued under this chapter;
is entitled to a refund in an amount equal to ten percent (10%) of the
excise tax paid for each full calendar month remaining in the
registrant's tax payment year after the date of destruction.
(b) To receive a refund under subsection (a), a boat owner must
present and return to the bureau of motor vehicles the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The tax payment form for the boat.
(c) A refund under this section may not exceed ninety percent
(90%) of the excise tax paid on the destroyed boat. The amount shall
be refunded by a warrant issued by the auditor of the county that
received the excise tax revenue and shall be drawn on the county's
boat excise tax fund.
(d) For purposes of this section, a boat is considered destroyed if
the cost of repair of damages suffered by the boat exceeds the boat's
fair market value. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2;
P.L.33-1990, SEC.23.
IC 6-6-11-19 Name change causing change in payment date; adjustment of tax
liability
Sec. 19. If the name of the owner of a boat is legally changed and
the change has caused a change in the owner's annual tax payment
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to pay the excise tax
sooner than the owner would have been required to pay if there
had been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) ten percent (10%) of the owner's last preceding annual
excise tax liability; multiplied by
(B) the number of full calendar months between the owner's
new tax payment month and the tax payment month that is
based on the owner's former name.
(2) If the name change requires the owner to pay the excise tax
later than the owner would have been required to pay if there
had been no name change, the boat is subject to excise tax for
the period between the month in which the owner would have
been required to pay if there had been no name change and the
new tax payment month. The tax is the product of:
(A) ten percent (10%) of the owner's excise tax liability
computed as of the time the owner would have been required
to pay the excise tax if there had been no name change;
multiplied by
(B) the number of full calendar months between the month
in which the owner would have been required to pay if there
had been no name change and the owner's new tax payment
month. As added by P.L.98-1989, SEC.1.
IC 6-6-11-20 Bureau of motor vehicles; utilization of license branches for
collection and administration
Sec. 20. The bureau of motor vehicles, in the administration and
collection of the boat excise tax imposed by this chapter, may utilize
the services and facilities of license branches operated under IC 9-16.
The license branches may be utilized in accordance with the
procedures, in the manner, and to the extent that the bureau
determines to be necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau utilizes the license branches in the
collection of the boat excise tax, the following apply:
(1) The excise taxes and fees collected by each license branch
shall be deposited daily by the license branch in a separate
account in a depository duly designated by the state board of
finance. Before the eleventh day of the month following the
month in which the collections are made, the bureau of motor
vehicles shall report the excise taxes collected to the county
treasurer of the county to which the collections are due.
(2) The bureau shall forward a copy of the excise tax report to
the county auditor of the county.
(3) Each license branch shall report to the bureau all boat excise
taxes and fees collected under this chapter in the same manner
and at the same time as registration fees are reported for motor
vehicle registrations.
(4) A bond in an amount to be set by the bureau shall be posted
by each license branch to cover the activities of the license
branch in connection with the administration and collection of
the excise tax and fees imposed by this chapter. The premiums
for the bonds and for insurance to protect the funds collected by
the branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches at
its discretion. This bond does not have to be a separate bond
from the bond required by IC 6-6-5-9.
(5) An additional charge may not be imposed for the services of
the license branches. As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50.
IC 6-6-11-21 Tax payment form
Sec. 21. The state board of accounts shall prescribe the tax
payment form to be used by the bureau of motor vehicles. The board
shall prescribe one (1) document to serve as the form. The form must
have a sufficient number of copies for distribution and include
appropriate spaces for the following information:
(1) The owner's name and address.
(2) The name of the county and the address of the location
where the boat has its tax situs for the boating year.
(3) A description of the boat, including the manufacturer's
specified length for the boat.
(4) The age of the boat.
(5) The class prescribed for the boat under this chapter.
(6) The excise tax imposed on the boat for the boating year
under this chapter.
(7) The boat's state registration or Coast Guard documentation
number, if any, and any other information reasonably required
by the department of natural resources.
(8) The signature of the boat owner on the owner's copy of the
form verifying that the information is true and correct and
acknowledging that the boat owner will be subject to penalties
for perjury for providing false information.
(9) Any other information prescribed by the state board of
accounts. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3.
IC 6-6-11-22 Excise tax decals
Sec. 22. The department of natural resources shall prescribe the
design of the boat excise tax decals in sufficient time for the bureau
of motor vehicles to procure a sufficient number of boat excise tax
decals for each class of boat. Each decal must:
(1) state the boating year to which the decal applies;
(2) have a unique identification number;
(3) be a different color than the colors used for the previous
boating year; and
(4) be designed so that law enforcement officers can easily
identify whether the decal is valid. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23 Replacement of lost, stolen, or damaged decals
Sec. 23. The bureau of motor vehicles shall establish a procedure
for replacing lost, stolen, and damaged decals. A fee of three dollars
($3) shall be charged by the bureau to defray the cost of issuing
replacement decals. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23.5 Issuance of decal to tax exempt organization
Sec. 23.5. The bureau of motor vehicles may issue a decal to a
boat owned by an organization exempt from Federal income taxation
under 501(c)(3) of the Internal Revenue Code. As added by P.L.98-1989, SEC.1.
IC 6-6-11-24 Affixing boat decals
Sec. 24. The taxpayer shall affix the boat excise tax decals:
(1) to the bow of each side of the boat, within three (3) inches
to the right of the boat's registration number; or
(2) on each side of the forward half of the bow above the water
line of the boat if a registration number is not required to be
displayed.
However, the department of natural resources may adopt rules under
IC 4-22-2 providing that decals do not have to be affixed to certain
types of boats. As added by P.L.98-1989, SEC.1.
IC 6-6-11-25 Failure to pay tax; penalty
Sec. 25. A boat owner who operates, uses, docks, or stores a boat
without paying the full amount of boat excise tax due under this
chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.
IC 6-6-11-26 Judgment; transmission of copy; delinquent fee
Sec. 26. If a boat owner has a judgment entered against the owner
for violating section 25 of this chapter, the court shall transmit a
copy of the judgment to the bureau of motor vehicles. A boat owner
who does not pay the boat excise tax on or before the due date shall
pay a delinquent fee equal to one hundred percent (100%) of the boat
excise tax due. The bureau of motor vehicles shall collect this
delinquent fee along with the excise taxes due for the boat. The
amount collected in delinquent fees shall be credited to a special
account within the state general fund to be used as provided in
section 35 of this chapter. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4.
IC 6-6-11-27 Tampering with decal; penalty
Sec. 27. A person who falsifies, predates, changes, or counterfeits
a boat excise tax decal commits a Class C misdemeanor. As added by P.L.98-1989, SEC.1.
IC 6-6-11-28 Enforcement; lessors of dockage space, slips, or storage space;
information
Sec. 28. (a) The law enforcement officers of Indiana, including
any enforcement officer of the department of natural resources, shall
enforce this chapter.
(b) A person who leases to others dockage space, slips, or storage
space for boats shall supply information relating to the person's
leasing business to any law enforcement officer who requests the
information for purposes of enforcing this chapter. As added by P.L.98-1989, SEC.1.
IC 6-6-11-29 Transfer of money collected
Sec. 29. (a) The auditor of state shall transfer the department of
natural resources fee, the lake and river enhancement fee, the
delinquent excise taxes, and the delinquent fees collected under this
chapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the auditor of
state shall transfer to the state license branch fund an amount
equal to five percent (5%) of each excise tax transaction
completed by the bureau. The money is to be used to cover the
expenses incurred by the bureau of motor vehicles and the
license branches for returns, decals, collecting the fees and
excise taxes and to cover any service charges by the
commission under IC 9-29-3. An additional charge may not be
imposed for the services of the license branches under this
chapter.
(2) At least quarterly, the auditor of state shall set aside for the
department of natural resources the fees and the delinquent fees
collected under this chapter to use as provided in section 35 of
this chapter.
(3) On or before the tenth day of each month, the auditor of
state shall distribute to each county the excise tax collections,
including delinquent tax collections, for the county for the
preceding month. The auditor shall include a report with each
distribution showing the information necessary for the county
auditor to allocate the revenue among the taxing units of the
county.
(4) The auditor of state shall deposit the revenue from the lake
and river enhancement fee imposed by section 12(b) of this
chapter in the lake and river enhancement fund established by
section 12.5 of this chapter.
(b) Money credited to each county's account in the state general
fund is appropriated to make the distributions and the transfers
required by subsection (a). The distributions shall be made upon
warrants drawn from the state general fund. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4;
P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51;
P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5.
IC 6-6-11-30 Excise tax summary
Sec. 30. Before March 1 of each year the bureau of motor vehicles
shall prepare a boat excise tax summary covering the previous
boating year. The summary must include the following:
(1) The number of boats by county.
(2) The number of boats by class.
(3) The amount of excise tax collected by class.
The bureau shall send a copy of the summary to the auditor of state,
the department of natural resources, and the county assessors. As added by P.L.98-1989, SEC.1.
IC 6-6-11-31 Boat excise tax fund; state welfare and tuition support allocation
amount
Sec. 31. (a) A boat excise tax fund is established in each county.
Each county treasurer shall deposit in the fund the taxes received
under this chapter.
(b) 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. The excise tax
money in the county boat excise tax fund shall be distributed to the
taxing units of the county. The county auditor shall allocate the
money in the fund among the taxing districts of the county based on
the tax situs of each boat. Subject to this subsection, the money
allocated to the taxing units shall be apportioned and distributed
among the funds of the taxing units in the same manner and at the
same time that property taxes are apportioned and distributed
(subject to adjustment as provided in IC 36-8-19-7.5). 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. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6;
P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245.
IC 6-6-11-32
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-33 County treasurer; duties
Sec. 33. The county treasurer shall do the following:
(1) At the same time a settlement is made with the county
auditor under IC 6-1.1-27, file a report, on a form prescribed by
the state board of accounts, with the county auditor concerning
the boat excise taxes received during the preceding six (6)
month period.
(2) In the manner and at the times prescribed in IC 6-1.1-27,
make a settlement with the county auditor for the boat excise
taxes received under this chapter.
(3) In the manner prescribed by the state board of accounts,
maintain records concerning the boat excise taxes received and
distributed. As added by P.L.98-1989, SEC.1.
IC 6-6-11-34
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-35 Department of natural resources; use of funds
Sec. 35. The money set aside from the department of natural
resources fees for the department of natural resources under section
29 of this chapter is annually appropriated and shall be used
exclusively for the following:
(1) The enforcement of laws pertaining to watercraft.
(2) The state's share of the cost of retirement benefits for the
department's conservation officers.
(3) Improving the navigable waters of Indiana. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25.
IC 6-6-11-36 Indebtedness of political or municipal corporations; assessed
valuation
Sec. 36. For the purpose of the limitations on indebtedness of
political or municipal corporations imposed by Article 13, Section 1
of the Constitution of the State of Indiana, a boat subject to taxation
under this chapter is considered taxable property within the political
or municipal corporation in which the boat has its tax situs. For that
purpose, the assessed valuation of the boat is the quotient of:
(1) the excise tax collected in the county multiplied by one
hundred (100); divided by
(2) the gross property tax rate for the political subdivision or
municipal corporation. As added by P.L.98-1989, SEC.1.
IC 6-6-11-1 "Boat" defined
Sec. 1. As used in this chapter, "boat" means any device in which
a person may be transported upon water and includes every
motorboat, sailboat, pontoon boat, rowboat, skiff, dinghy, or canoe,
regardless of size. As added by P.L.98-1989, SEC.1.
IC 6-6-11-2 "Boating equipment" defined
Sec. 2. As used in this chapter, "boating equipment" means motors
used in connection with a boat. As added by P.L.98-1989, SEC.1.
IC 6-6-11-3 "Boating year" defined
Sec. 3. As used in this chapter, "boating year" means a calendar
year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-4 "Motorized boat" defined
Sec. 4. As used in this chapter, "motorized boat" means a boat that
is propelled by an internal combustion, steam, or electrical inboard
or outboard motor or engine or propelled by any mechanical means,
including a sailboat that is equipped with a motor or engine. As added by P.L.98-1989, SEC.1.
IC 6-6-11-5 "Tax situs" defined
Sec. 5. As used in this chapter, "tax situs" means the taxing
district in which a boat is located on March 1 of a boating year
unless:
(1) the boat is acquired after March 1, in which case the boat's
tax situs is where the owner intends to have the boat on the
following March 1; or
(2) the boat is registered outside Indiana, in which case the
boat's tax situs is the taxing district in which the boat is
principally stored or operated during the boating year. As added by P.L.98-1989, SEC.1.
IC 6-6-11-6 "Taxing district" defined
Sec. 6. As used in this chapter, "taxing district" has the meaning
set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1. IC 6-6-11-7 "Taxing unit" defined
Sec. 7. As used in this chapter, "taxing unit" has the meaning set
forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.
IC 6-6-11-8 Operation, use, docking, and storage of boat in county;
prerequisites; ad valorem property tax
Sec. 8. (a) Except as provided in subsections (b) and (d), a boat
may not be operated, used, docked, or stored in a county during any
part of a boating year:
(1) unless:
(A) the boat excise tax;
(B) the department of natural resources fees imposed by
section 12(a) of this chapter; and
(C) the lake and river enhancement fee imposed by section
12(b) of this chapter;
for that boat have been paid for that boating year; and
(2) unless valid boat excise tax decals for that boating year are
affixed to the boat.
(b) A boat may be operated, used, docked, or stored in a county
without the boat excise tax having been paid if:
(1) the boat is exempt from the excise tax under section 9 of this
chapter; or
(2) the operator of the boat has in the operator's possession a
bill of sale from a dealer or private individual that includes the
following:
(A) The purchaser's name and address.
(B) A date of purchase that is not more than thirty-one (31)
days preceding the date that the operator is required to show
the bill of sale.
(C) The make and type of boat or the hull identification
number.
(c) Boats that are subject to the boat excise tax for a boating year
are not subject to assessment and taxation under IC 6-1.1 for ad
valorem property taxes first due and payable in the following boating
year, with respect to the taxpayer who must pay the boat excise tax.
(d) A boat may be operated, used, docked, or stored in a county
without valid boat excise tax decals for that boating year being
affixed to the boat if the decals do not have to be affixed to the boat
under rules adopted by the department of natural resources. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16;
P.L.70-1991, SEC.1; P.L.80-1993, SEC.1.
IC 6-6-11-9 Exemptions
Sec. 9. A boat is exempt from the boat excise tax imposed for a
year if the boat is:
(1) owned by the United States;
(2) owned by the state or one (1) of its political subdivisions (as
defined in IC 36-1-2-13);
(3) owned by an organization exempt from federal income
taxation under 501(c)(3) of the Internal Revenue Code;
(4) a human powered vessel, as determined by the department
of natural resources;
(5) held by a boat manufacturer, distributor, or dealer for sale
in the ordinary course of business;
(6) used by a person for the production of income and subject
to assessment under IC 6-1.1;
(7) stored in Indiana for less than twenty-two (22) consecutive
days and not operated, used, or docked in Indiana;
(8) registered outside Indiana and operated, used, or docked in
Indiana for a combined total of less than twenty-two (22)
consecutive days during the boating year; or
(9) subject to the commercial vessel tonnage tax under IC 6-6-6. As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1;
P.L.146-2008, SEC.356.
IC 6-6-11-10 Amount of tax; computation
Sec. 10. (a) The amount of boat excise tax that a boat owner shall
pay for a boating year is based on the boat's class and age.
(b) Motorized boats and sailboats are classified for excise tax
purposes according to the value of the boat when the boat was new.
The amount of excise tax for a boating year that is imposed for a
motorized boat or a sailboat and owed by the boat owner is
prescribed in the following table:
MOTORIZED BOAT'S or SAILBOAT'S VALUE
CLASS WHEN NEW TAX DUE
AT LEAST but LESS THAN
1
$ 0
.01 $ 500
$ 2
2
500
1,000
6
3
1,000
1,500
20
4
1,500
2,000
30
5
2,000
3,000
42
6
3,000
5,000
55
7
5,000
7,500
70
8
7,500
10,000
88
9
10,000
15,000
110
10
15,000
22,500
150
11
22,500
35,000
200
12
35,000
50,000
275
13
50,000
75,000
375
14
75,000 or more 500
The bureau of motor vehicles shall adopt rules under IC 4-22-2 for
determining the value of new boats. A tax paid under subsection (c)
may be used as a credit against the taxes owed for the same boating
year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax
imposed and owed by a boat owner is twelve dollars ($12) for a
motorized boat or a sailboat that is stored in Indiana for sixty (60)
consecutive days or more but not operated, used, or docked in
Indiana waters, except to facilitate storage of the boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17;
P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1.
IC 6-6-11-11 Reductions in tax; age of boat
Sec. 11. The boat excise tax due under section 10 of this chapter
is reduced by ten percent (10%) for each year since the year the boat
was manufactured, but not to exceed fifty percent (50%). The
reduced excise tax liability shall be rounded upward to the next full
dollar amount. However, the boat excise tax due for a year may not
be reduced to less than six dollars ($6) for Class 2 through Class 14
boats or two dollars ($2) for a Class 1 boat. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18;
P.L.71-1991, SEC.2.
IC 6-6-11-12 Department of natural resources fee; lake and river enhancement
fee
Sec. 12. (a) In addition to paying the boat excise tax, a boat owner
shall complete a form and pay a department of natural resources fee
for each boat required to have boat excise decals. The fee is five
dollars ($5) for each boating year. However, the fee is waived for the
boating year in which the registration fee prescribed by IC 9-29-15
is paid for that boat. The revenue from the fees collected under this
chapter shall be transferred to the department of natural resources, as
provided in section 29 of this chapter.
(b) In addition to the boat excise tax and the department of natural
resources fee, a boat owner shall pay to the department of natural
resources a lake and river enhancement fee for each boat required to
have boat excise decals in the amount set forth in the following table:
Value of the Boat Amount of the Fee
Less than $1,000 $ 5
At least $1,000, but less than $3,000 $10
At least $3,000, but less than $5,000 $15
At least $5,000, but less than $10,000 $20
At least $10,000 $25
(c) The revenue from the lake and river enhancement fee imposed
under subsection (b) shall be deposited in the following manner:
(1) Two-thirds (2/3) of the money shall be deposited in the lake
and river enhancement fund established by section 12.5 of this
chapter.
(2) One-third (1/3) of the money shall be deposited in the
conservation officers marine enforcement fund established by
IC 14-9-8-21.5. As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2;
P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2;
P.L.233-2003, SEC.1.
IC 6-6-11-12.5 Lake and river enhancement fund
Sec. 12.5. (a) The lake and river enhancement fund is established
and allocated for the following purposes:
(1) One-half (1/2) of the fund shall be used to pay costs
incurred by the department of natural resources in implementing
the lake and river enhancement projects required by
IC 14-32-7-12(b)(7).
(2) One-half (1/2) of the fund shall be used by the department
of natural resources to pay for lake projects, including projects
to:
(A) remove sediment; or
(B) control exotic or invasive plants or animals.
(b) The fund shall be administered by the director of the
department of natural resources.
(c) Expenses of administering the fund shall be paid from money
in the fund.
(d) The fund consists of the revenue from the lake and river
enhancement fee paid by boat owners and deposited under section
12(c)(1) of this chapter.
(e) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(f) With the approval of the governor and the budget agency, the
money in the fund allocated under subsection (a)(1) may be used to
augment and supplement the funds appropriated for the
implementation of lake and river enhancement projects required by
IC 14-32-7-12(b)(7). As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51;
P.L.233-2003, SEC.2.
IC 6-6-11-13 Payments; bureau of motor vehicles
Sec. 13. A boat owner shall pay:
(1) the boat excise tax;
(2) the department of natural resources fee imposed by section
12(a) of this chapter;
(3) the lake and river enhancement fee imposed by section 12(b)
of this chapter; and
(4) if:
(A) the motorboat is legally registered in another state; and
(B) the boat owner pays the excise tax and fees under
subdivisions (1), (2), and (3);
the fee imposed by IC 9-29-15-9;
for a boating year to the bureau of motor vehicles. The tax and fees
must be paid at the same time that the boat owner pays or would pay
the registration fee and motor vehicle excise taxes on motor vehicles
under IC 9-18 and IC 6-6-5. When the boat owner pays the tax and
fees, the owner is entitled to receive the excise tax decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19;
P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24;
P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1.
IC 6-6-11-14 Boats subject to tax after the regular annual tax payment date;
payment; amount
Sec. 14. (a) For a boat which has been acquired, or brought into
Indiana, or for any other reason becomes subject to the excise tax
after the regular annual tax payment date in the boating year on or
before which the owner is required to pay the tax on boats under this
chapter, the tax imposed by this chapter shall become due and
payable no later than:
(1) the thirty-second day after the boat is operated in Indiana, if
the boat is registered in Indiana; or
(2) the twenty-second consecutive day during the boating year
that the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat is
registered outside Indiana.
(b) The amount of excise tax to be paid by the owner for the
remainder of the year shall be reduced by ten percent (10%) for each
full calendar month which has elapsed since the regular annual tax
payment date in the year fixed by the bureau of motor vehicles for
tax payment by the owner. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20;
P.L.81-1993, SEC.3.
IC 6-6-11-15 Boats subject to taxation after January 1 of boating year;
payments
Sec. 15. For a boat which is acquired, or brought into Indiana, or
for any other reason becomes subject to taxation under this chapter
after January 1 of a boating year, the owner may pay the fees and the
excise tax due on the boat as provided in this chapter and any excise
tax due on the boat for the remainder of the boating year and
simultaneously pay the fees and the excise tax due for the following
boating year. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21.
IC 6-6-11-16 Reduction in tax; exception
Sec. 16. Except as provided in sections 11 and 19 of this chapter,
a reduction in the excise tax is not allowed to Indiana residents if the
boat was owned by the person on or before the person's tax payment
date. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22.
IC 6-6-11-17 Sale of boat; tax credit
Sec. 17. (a) Every owner of a boat who sells the boat in a year in
which the boat owner has paid the excise tax is entitled to receive a
credit equal to the remainder of the tax paid for the boat reduced by
ten percent (10%) for each full or partial calendar month that has
elapsed in the tax payment year before the date of the sale. The credit
shall be applied to the owner's tax due on any other boat of the owner
in the same year or may be carried over and used in the following
year if the credit was not fully used in the preceding year. The credit
expires at the end of the year that follows the year in which the credit
originally accrued.
(b) A cash refund may not be made on a credit issued under
subsection (a) on the sale of a boat. A tax credit is transferable from
one (1) member of the same immediate family to another member of
the same family with no consideration involved or received as an
outright gift or inheritance. As added by P.L.98-1989, SEC.1.
IC 6-6-11-18 Destruction of boat; tax refund
Sec. 18. (a) Every owner of a boat that:
(1) is destroyed in a year in which the owner paid the excise tax
imposed by this chapter; and
(2) is not replaced by a replacement boat for which a credit is
issued under this chapter;
is entitled to a refund in an amount equal to ten percent (10%) of the
excise tax paid for each full calendar month remaining in the
registrant's tax payment year after the date of destruction.
(b) To receive a refund under subsection (a), a boat owner must
present and return to the bureau of motor vehicles the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The tax payment form for the boat.
(c) A refund under this section may not exceed ninety percent
(90%) of the excise tax paid on the destroyed boat. The amount shall
be refunded by a warrant issued by the auditor of the county that
received the excise tax revenue and shall be drawn on the county's
boat excise tax fund.
(d) For purposes of this section, a boat is considered destroyed if
the cost of repair of damages suffered by the boat exceeds the boat's
fair market value. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2;
P.L.33-1990, SEC.23.
IC 6-6-11-19 Name change causing change in payment date; adjustment of tax
liability
Sec. 19. If the name of the owner of a boat is legally changed and
the change has caused a change in the owner's annual tax payment
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to pay the excise tax
sooner than the owner would have been required to pay if there
had been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) ten percent (10%) of the owner's last preceding annual
excise tax liability; multiplied by
(B) the number of full calendar months between the owner's
new tax payment month and the tax payment month that is
based on the owner's former name.
(2) If the name change requires the owner to pay the excise tax
later than the owner would have been required to pay if there
had been no name change, the boat is subject to excise tax for
the period between the month in which the owner would have
been required to pay if there had been no name change and the
new tax payment month. The tax is the product of:
(A) ten percent (10%) of the owner's excise tax liability
computed as of the time the owner would have been required
to pay the excise tax if there had been no name change;
multiplied by
(B) the number of full calendar months between the month
in which the owner would have been required to pay if there
had been no name change and the owner's new tax payment
month. As added by P.L.98-1989, SEC.1.
IC 6-6-11-20 Bureau of motor vehicles; utilization of license branches for
collection and administration
Sec. 20. The bureau of motor vehicles, in the administration and
collection of the boat excise tax imposed by this chapter, may utilize
the services and facilities of license branches operated under IC 9-16.
The license branches may be utilized in accordance with the
procedures, in the manner, and to the extent that the bureau
determines to be necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau utilizes the license branches in the
collection of the boat excise tax, the following apply:
(1) The excise taxes and fees collected by each license branch
shall be deposited daily by the license branch in a separate
account in a depository duly designated by the state board of
finance. Before the eleventh day of the month following the
month in which the collections are made, the bureau of motor
vehicles shall report the excise taxes collected to the county
treasurer of the county to which the collections are due.
(2) The bureau shall forward a copy of the excise tax report to
the county auditor of the county.
(3) Each license branch shall report to the bureau all boat excise
taxes and fees collected under this chapter in the same manner
and at the same time as registration fees are reported for motor
vehicle registrations.
(4) A bond in an amount to be set by the bureau shall be posted
by each license branch to cover the activities of the license
branch in connection with the administration and collection of
the excise tax and fees imposed by this chapter. The premiums
for the bonds and for insurance to protect the funds collected by
the branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches at
its discretion. This bond does not have to be a separate bond
from the bond required by IC 6-6-5-9.
(5) An additional charge may not be imposed for the services of
the license branches. As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50.
IC 6-6-11-21 Tax payment form
Sec. 21. The state board of accounts shall prescribe the tax
payment form to be used by the bureau of motor vehicles. The board
shall prescribe one (1) document to serve as the form. The form must
have a sufficient number of copies for distribution and include
appropriate spaces for the following information:
(1) The owner's name and address.
(2) The name of the county and the address of the location
where the boat has its tax situs for the boating year.
(3) A description of the boat, including the manufacturer's
specified length for the boat.
(4) The age of the boat.
(5) The class prescribed for the boat under this chapter.
(6) The excise tax imposed on the boat for the boating year
under this chapter.
(7) The boat's state registration or Coast Guard documentation
number, if any, and any other information reasonably required
by the department of natural resources.
(8) The signature of the boat owner on the owner's copy of the
form verifying that the information is true and correct and
acknowledging that the boat owner will be subject to penalties
for perjury for providing false information.
(9) Any other information prescribed by the state board of
accounts. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3.
IC 6-6-11-22 Excise tax decals
Sec. 22. The department of natural resources shall prescribe the
design of the boat excise tax decals in sufficient time for the bureau
of motor vehicles to procure a sufficient number of boat excise tax
decals for each class of boat. Each decal must:
(1) state the boating year to which the decal applies;
(2) have a unique identification number;
(3) be a different color than the colors used for the previous
boating year; and
(4) be designed so that law enforcement officers can easily
identify whether the decal is valid. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23 Replacement of lost, stolen, or damaged decals
Sec. 23. The bureau of motor vehicles shall establish a procedure
for replacing lost, stolen, and damaged decals. A fee of three dollars
($3) shall be charged by the bureau to defray the cost of issuing
replacement decals. As added by P.L.98-1989, SEC.1.
IC 6-6-11-23.5 Issuance of decal to tax exempt organization
Sec. 23.5. The bureau of motor vehicles may issue a decal to a
boat owned by an organization exempt from Federal income taxation
under 501(c)(3) of the Internal Revenue Code. As added by P.L.98-1989, SEC.1.
IC 6-6-11-24 Affixing boat decals
Sec. 24. The taxpayer shall affix the boat excise tax decals:
(1) to the bow of each side of the boat, within three (3) inches
to the right of the boat's registration number; or
(2) on each side of the forward half of the bow above the water
line of the boat if a registration number is not required to be
displayed.
However, the department of natural resources may adopt rules under
IC 4-22-2 providing that decals do not have to be affixed to certain
types of boats. As added by P.L.98-1989, SEC.1.
IC 6-6-11-25 Failure to pay tax; penalty
Sec. 25. A boat owner who operates, uses, docks, or stores a boat
without paying the full amount of boat excise tax due under this
chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.
IC 6-6-11-26 Judgment; transmission of copy; delinquent fee
Sec. 26. If a boat owner has a judgment entered against the owner
for violating section 25 of this chapter, the court shall transmit a
copy of the judgment to the bureau of motor vehicles. A boat owner
who does not pay the boat excise tax on or before the due date shall
pay a delinquent fee equal to one hundred percent (100%) of the boat
excise tax due. The bureau of motor vehicles shall collect this
delinquent fee along with the excise taxes due for the boat. The
amount collected in delinquent fees shall be credited to a special
account within the state general fund to be used as provided in
section 35 of this chapter. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4.
IC 6-6-11-27 Tampering with decal; penalty
Sec. 27. A person who falsifies, predates, changes, or counterfeits
a boat excise tax decal commits a Class C misdemeanor. As added by P.L.98-1989, SEC.1.
IC 6-6-11-28 Enforcement; lessors of dockage space, slips, or storage space;
information
Sec. 28. (a) The law enforcement officers of Indiana, including
any enforcement officer of the department of natural resources, shall
enforce this chapter.
(b) A person who leases to others dockage space, slips, or storage
space for boats shall supply information relating to the person's
leasing business to any law enforcement officer who requests the
information for purposes of enforcing this chapter. As added by P.L.98-1989, SEC.1.
IC 6-6-11-29 Transfer of money collected
Sec. 29. (a) The auditor of state shall transfer the department of
natural resources fee, the lake and river enhancement fee, the
delinquent excise taxes, and the delinquent fees collected under this
chapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the auditor of
state shall transfer to the state license branch fund an amount
equal to five percent (5%) of each excise tax transaction
completed by the bureau. The money is to be used to cover the
expenses incurred by the bureau of motor vehicles and the
license branches for returns, decals, collecting the fees and
excise taxes and to cover any service charges by the
commission under IC 9-29-3. An additional charge may not be
imposed for the services of the license branches under this
chapter.
(2) At least quarterly, the auditor of state shall set aside for the
department of natural resources the fees and the delinquent fees
collected under this chapter to use as provided in section 35 of
this chapter.
(3) On or before the tenth day of each month, the auditor of
state shall distribute to each county the excise tax collections,
including delinquent tax collections, for the county for the
preceding month. The auditor shall include a report with each
distribution showing the information necessary for the county
auditor to allocate the revenue among the taxing units of the
county.
(4) The auditor of state shall deposit the revenue from the lake
and river enhancement fee imposed by section 12(b) of this
chapter in the lake and river enhancement fund established by
section 12.5 of this chapter.
(b) Money credited to each county's account in the state general
fund is appropriated to make the distributions and the transfers
required by subsection (a). The distributions shall be made upon
warrants drawn from the state general fund. As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4;
P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51;
P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5.
IC 6-6-11-30 Excise tax summary
Sec. 30. Before March 1 of each year the bureau of motor vehicles
shall prepare a boat excise tax summary covering the previous
boating year. The summary must include the following:
(1) The number of boats by county.
(2) The number of boats by class.
(3) The amount of excise tax collected by class.
The bureau shall send a copy of the summary to the auditor of state,
the department of natural resources, and the county assessors. As added by P.L.98-1989, SEC.1.
IC 6-6-11-31 Boat excise tax fund; state welfare and tuition support allocation
amount
Sec. 31. (a) A boat excise tax fund is established in each county.
Each county treasurer shall deposit in the fund the taxes received
under this chapter.
(b) 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. The excise tax
money in the county boat excise tax fund shall be distributed to the
taxing units of the county. The county auditor shall allocate the
money in the fund among the taxing districts of the county based on
the tax situs of each boat. Subject to this subsection, the money
allocated to the taxing units shall be apportioned and distributed
among the funds of the taxing units in the same manner and at the
same time that property taxes are apportioned and distributed
(subject to adjustment as provided in IC 36-8-19-7.5). 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. As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6;
P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245.
IC 6-6-11-32
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-33 County treasurer; duties
Sec. 33. The county treasurer shall do the following:
(1) At the same time a settlement is made with the county
auditor under IC 6-1.1-27, file a report, on a form prescribed by
the state board of accounts, with the county auditor concerning
the boat excise taxes received during the preceding six (6)
month period.
(2) In the manner and at the times prescribed in IC 6-1.1-27,
make a settlement with the county auditor for the boat excise
taxes received under this chapter.
(3) In the manner prescribed by the state board of accounts,
maintain records concerning the boat excise taxes received and
distributed. As added by P.L.98-1989, SEC.1.
IC 6-6-11-34
Repealed
(Repealed by P.L.44-1992, SEC.8.)
IC 6-6-11-35 Department of natural resources; use of funds
Sec. 35. The money set aside from the department of natural
resources fees for the department of natural resources under section
29 of this chapter is annually appropriated and shall be used
exclusively for the following:
(1) The enforcement of laws pertaining to watercraft.
(2) The state's share of the cost of retirement benefits for the
department's conservation officers.
(3) Improving the navigable waters of Indiana. As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25.
IC 6-6-11-36 Indebtedness of political or municipal corporations; assessed
valuation
Sec. 36. For the purpose of the limitations on indebtedness of
political or municipal corporations imposed by Article 13, Section 1
of the Constitution of the State of Indiana, a boat subject to taxation
under this chapter is considered taxable property within the political
or municipal corporation in which the boat has its tax situs. For that
purpose, the assessed valuation of the boat is the quotient of:
(1) the excise tax collected in the county multiplied by one
hundred (100); divided by
(2) the gross property tax rate for the political subdivision or
municipal corporation. As added by P.L.98-1989, SEC.1.
