reglab/housing_qa huggingface dataset:
IN Code § 6-6-6.5-10.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation

Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year.(b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in good standing and then issue a renewal of the dealer's certificate before December 31 of the immediately preceding year. If the renewal is not issued before December 31, the dealer's certificate for the preceding year remains valid until renewed or revoked by the department.(c) Dealers shall comply with all applicable gross retail and use tax statutes, rules, requirements, and procedures of the department.(d) Failure to comply or failure to provide proof of compliance to the department may constitute cause for immediate revocation of the aircraft dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
IN Code § 6-6-6.5-10.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.3. Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status

Sec. 10.3. (a) If the department determines that an applicant or a dealer is not a bona fide dealer, the department shall revoke the certificate or a certificate may not be issued. The department shall, not later than ten (10) days after making a determination described in this subsection, notify the dealer by United States mail at the last known address of the dealer or applicant.(b) On the date a certificate is revoked or renewal is denied:(1) a sale occurs for the purposes of this chapter;(2) dealer inventory status ends;(3) all aircraft shall be registered under nondealer rules; and(4) all applicable taxes and fees become due.(c) If the applicant or dealer can offer sufficient proof of bona fide dealer status not later than fifteen (15) days after the date of the notification letter, dealer status may be retroactively reinstated and initial applicants may be certified at the department's discretion.As added by P.L.65-1997, SEC.13.
IN Code § 6-6-6.5-10.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee

Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or transfer of ownership of a taxable aircraft, the transferring owner shall notify the department of the sale or transfer.(b) If the transferring owner is a dealer, the transferring owner shall notify the department by submitting to the department one (1) of the following:(1) A copy of the applicable department form (ST108AC or, if an out-of-state exemption is claimed, ST-137).(2) A written list containing all the information contained on form ST108AC, including the complete name and address of seller and purchaser, date of sale, make, model, year, and Federal Aviation Administration N number of the new aircraft, a description of any trade-in allowed, and delivery information. If an exemption is claimed, the purchaser's certificate of exemption, whether by submission of the ST-137 or by certified statement, shall also be submitted.(c) The trade-in, if any, shall be described by the Federal Aviation Administration N number, serial number, make, model, year, and dollar value allowed.(d) With regard to sales and transfers, dealers shall comply with all applicable gross retail and use tax statutes, rules, and procedures of the department, including the calculation of selling price and limitations on like-kind exchanges and requirements for proof of exemption. Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days to sell the dealer's inventory.(e) In addition to the other disclosures required by this chapter, a dealer shall provide a transferee with an "Indiana application for aircraft registration or exemption" form.As added by P.L.65-1997, SEC.14. Amended by P.L.97-1998, SEC.7.
IN Code § 6-6-6.5-10.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.5. Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability

Sec. 10.5. Based upon the sales information submitted to the department, the department shall update the dealer's inventory and transfer the excise tax liability to the name of the new owner.As added by P.L.65-1997, SEC.15.
IN Code § 6-6-6.5-10.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose

Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration flights unless the dealer charges the fair market rental or lease value and complies with all applicable statutes, rules, and procedures of the department.(b) Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.(c) An aircraft used for other purposes shall no longer be considered aircraft inventory and shall be treated as property of a nondealer. The registration fee and all applicable taxes become due thirty-one (31) days after the date the improper use begins.(d) An inventory aircraft that during a year has total time in service exceeding fifty (50) hours is no longer considered aircraft inventory and is treated as property of a nondealer. The registration fee and all applicable taxes are due thirty-one (31) days after the date the total time in service exceeds fifty (50) hours for the year for that aircraft.As added by P.L.65-1997, SEC.16. Amended by P.L.97-1998, SEC.8; P.L.102-2015, SEC.1.
IN Code § 6-6-6.5-10.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.7. Excise Tax on Inventory Aircraft; Assessment, Reporting, Remission of Tax, Penalties, and Interest; Aircraft Held Other Than for Inventory Use

Sec. 10.7. (a) The aircraft excise tax shall be assessed on each inventory aircraft held by a dealer on the last day of December.(b) Each year a dealer shall submit to the department:(1) an update of the list of known aircraft in inventory, which the department may at its discretion supply; or(2) a completed form 7695 for each inventory aircraft.(c) The dealer shall compute the amount of aircraft excise tax due and remit the full amount along with any forms prescribed by the department.(d) For aircraft deleted from the inventory list, the dealer shall provide complete sale information and shall submit the applicable information if directed to by the department.(e) A dealer who fails to file and remit the excise tax due for all inventory aircraft as required by the department is subject to the penalty and interest provision of this chapter for each inventory aircraft omitted.(f) A dealer who holds aircraft for other than inventory use is subject to the nondealer provisions contained in this chapter regarding those specific aircraft.As added by P.L.65-1997, SEC.17. Amended by P.L.245-2015, SEC.23.
IN Code § 6-6-6.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-11. Violations; Offense

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.6.
IN Code § 6-6-6.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-12. Annual License Excise Tax

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose of the assessment and levy of personal property or shall be subject to ad valorem taxes.Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.224-2003, SEC.280; P.L.214-2019, SEC.28.
IN Code § 6-6-6.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits

Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable aircraft in its proper class according to the following classification plan:
IN Code § 6-6-6.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-14. Payment of Tax

Sec. 14. (a) A person required to register the person's aircraft and to pay the tax imposed under this chapter, shall do so on or before the regular annual registration date.(b) The payment of the tax imposed by this chapter shall be a condition to the right to register the taxable aircraft and shall be in addition to all other conditions prescribed by law.(c) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:(1) To any registration or transfer fee owed by the taxpayer.(2) To any excise tax owed by the taxpayer.(3) To any late penalty first and then toward interest on the excise tax owed by the taxpayer.(4) To any gross retail or use tax owed by the taxpayer.(5) To any late penalty first and then toward interest on gross retail or use tax owed by the taxpayer.(d) For a taxable period beginning before January 1, 2021, when a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:(1) To any registration or transfer fee owed by the taxpayer.(2) To any late penalty and interest on the late registration or excise tax owed by the taxpayer.(3) To any excise tax owed by the taxpayer.(4) To any late penalty and interest on gross retail or use tax owed by the taxpayer.(5) To any gross retail or use tax owed by the taxpayer.If the taxpayer has liabilities for taxes in addition to what is due under this section, the payment must be applied as prescribed by this section and then pursuant to IC 6-8.1-8-1.5 or the department's rules.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.8; P.L.93-1983, SEC.9; P.L.65-1997, SEC.18; P.L.234-2019, SEC.24.
IN Code § 6-6-6.5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax

Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after the regular annual registration date in a year, the tax imposed by this chapter shall become due and payable at the time the aircraft becomes subject to registration and the amount of tax to be paid by the owner for the remainder of the year shall be reduced by the lesser of (1) ninety percent (90%) of the tax or (2) ten percent (10%) of the tax for each full calendar month which has elapsed since the regular annual registration date in that year.(b) The tax reduction under this section shall not apply to persons who claim a tax credit under section 13(c) of this chapter.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.9; P.L.65-1997, SEC.19; P.L.1-2009, SEC.56.
IN Code § 6-6-6.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-16. Forms for Registration

Sec. 16. The department shall include on all registration forms for taxable aircraft for the year 1976 and subsequent years suitable spaces for the amount of the registration fee, the amount of tax, and the total amount of payment due. The forms shall also include spaces for showing the county and the taxing district in which the aircraft is usually located when not in operation.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.28.
IN Code § 6-6-6.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-17. Powers of Department

Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the collection of the tax imposed by this chapter and for the proper accounting for the same.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1982, P.L.62, SEC.1.
IN Code § 6-6-6.5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-18. Registration Without Payment of Tax; Offenses

Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to be collected with the registration commits a Class A infraction.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.10; Acts 1978, P.L.2, SEC.643; Acts 1980, P.L.74, SEC.29.
IN Code § 6-6-6.5-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due

Sec. 19. (a) The registration of any taxable aircraft without payment of the tax imposed by this chapter shall be void, and the department shall take possession of the certificate of registration and other evidences of registration, until the owner shall have paid the tax together with any penalties assessed by the department.(b) If an owner does not register his aircraft and pay the tax imposed by this chapter when required, the owner is subject to a penalty and interest on the unpaid tax. The penalty is the greater of twenty dollars ($20) or twenty percent (20%) of the unpaid tax. The interest applies at the rate established in IC 6-8.1-10-1. The penalty and interest apply from the date the tax becomes delinquent until the aircraft is registered and the tax paid.(c) If an airport owner does not report the aircraft based at his airport when required by section 23 of this chapter, the department may assess a penalty equal to ten dollars ($10) for each day that the report is late.(d) If an owner does not register the owner's aircraft and pay the gross retail or use tax when required by this chapter, the owner shall be subject to the penalties and interest on the unpaid gross retail or use tax that are established in IC 6-8.1-10.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.11; Acts 1980, P.L.74, SEC.30; P.L.93-1983, SEC.10; P.L.383-1987(ss), SEC.1; P.L.65-1997, SEC.20; P.L.254-2003, SEC.8.
IN Code § 6-6-6.5-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection

Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the department shall deem reasonable and feasible, including, but not limited to, the revocation of all certificates of registration of aircraft by an owner if such owner shall willfully fail and refuse to pay any tax imposed by this chapter.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.31.
IN Code § 6-6-6.5-21.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report

Sec. 21.5. (a) The Allen County treasurer shall distribute the funds received under section 21 of this chapter to the airport authority established under IC 8-22-3-1.1 that operates an airport in the county. The treasurer shall make the distribution before the fifth day of the month after the month in which the treasurer receives the funds.(b) Nothing in this section relieves the county treasurer of the treasurer's duty to report under section 21(e) of this chapter.As added by Acts 1977, P.L.88, SEC.2. Amended by Acts 1981, P.L.11, SEC.35; P.L.101-1987, SEC.1; P.L.12-1992, SEC.30; P.L.13-2013, SEC.26.
IN Code § 6-6-6.5-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-22. Equivalence to Average Property Tax Rate; Effect on Constitutional Debt Limit; Determination of Assessed Valuation

Sec. 22. The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Indiana Constitution, aircraft subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the aircraft is based as shown on the records of the department. The assessed valuation of such aircraft shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by nine dollars ($9).Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.93-1983, SEC.12; P.L.6-1997, SEC.129.
IN Code § 6-6-6.5-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-23. Reports of Airport Owners; Civil Penalty

Sec. 23. (a) The department shall require the owner of an airport or any person or persons leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft to submit reports to the department listing the aircraft based at that airport. The reports shall identify the aircraft by Federal Aviation Administration number.(b) An airport owner or any other person required to submit a report under subsection (a) is subject to a civil penalty of one hundred dollars ($100) for each aircraft that should have been and was not properly included on the report.As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980, P.L.74, SEC.33; Acts 1982, P.L.62, SEC.2; P.L.182-2009(ss), SEC.243.
IN Code § 6-6-6.5-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax

Sec. 25. An aircraft may be registered under this chapter without the payment of the state use tax under IC 6-2.5-3 if:(1) the aircraft was registered in another state as of January 1, 2017, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2016;(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and(3) an application for the registration of the aircraft under this chapter is filed after June 30, 2017, and on or before September 30, 2017, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.As added by P.L.113-2010, SEC.68. Amended by P.L.239-2017, SEC.19.
IN Code § 6-6-9-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-1. "Department" Defined

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-2. "Gross Retail Income" Defined

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-3. "Passenger Motor Vehicle" Defined

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.47; P.L.214-2007, SEC.2.
IN Code § 6-6-9-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-4. "Person" Defined

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-5. "Retail Merchant" Defined

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-6. "Truck" Defined

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.48.
IN Code § 6-6-9-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-7. Imposition of Tax; Amount

Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.(b) The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equals four percent (4%) of the gross retail income received by the retail merchant for the rental.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing

Sec. 8. (a) The rental of a truck is exempt from the auto rental excise tax if the declared gross weight of the truck being rented exceeds eleven thousand (11,000) pounds.(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the auto rental excise tax if the rental is part of the services provided by the director for a funeral.(c) The sharing of a passenger motor vehicle or truck through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is exempt from the auto rental excise tax.As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019, SEC.125.