CHAPTER 6. COMMERCIAL VESSEL TONNAGE TAX
IC 6-6-6
Chapter 6. Commercial Vessel Tonnage Tax
IC 6-6-6-1
"Commercial vessel" defined
Sec. 1. For purposes of this chapter, the term "commercial vessel"
means a watercraft which is engaged in commerce.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-2
Taxable vessel; rate
Sec. 2. Each year a commercial vessel is subject to the tonnage tax
imposed under this chapter if the vessel is, under the navigation laws
of the United States, registered at an Indiana port on May 1st of that
year. The amount of tonnage tax due for the year on the vessel is
three cents ($ .03) per net ton.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-3
Return; filing
Sec. 3. On or before July 1st of each year, the following persons
shall file a tonnage tax return with the state auditor:
(1) each navigation company incorporated under the laws of this
state; and
(2) each person who, on May 1st of that year, owned a
commercial vessel which was, under the navigation laws of the
United States, registered at an Indiana port on May 1st of that year.
The tonnage tax return for a year shall contain the name of each
commercial vessel owned on May 1st of that year by the person
filing the return. The return shall also contain the tonnage and port
of registration, as of May 1st of that year, of each vessel listed on the
return.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-4
Certified copy of registration certificate required
Sec. 4. When he files his first tonnage tax return, a commercial
vessel owner shall include with the return a certified copy of the
most recent registration certificate for each vessel which he owns and
which is registered at an Indiana port. The vessel owner shall include
with each subsequent return a certified copy of any registration
certificate issued to him for such a vessel after the date on which he
filed his immediately preceding tonnage tax return.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-5
Liability for tax; payment date
Sec. 5. The owner of a commercial vessel is liable for the tonnage
tax imposed on it. Each year a commercial vessel owner shall, when
he files his tonnage tax return, pay the state the total amount of
tonnage taxes which he owes for that year. Thus, the owner shall pay
the tonnage taxes due for a year on or before July 1st of that year.
The state treasurer shall issue a receipt to the owner for the tonnage
taxes paid.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-6
Department of local government finance; powers and duties
Sec. 6. For purposes of this chapter, the department of local
government finance:
(1) shall prescribe or promulgate the tonnage tax return and any
other forms required in order to carry out this chapter;
(2) shall interpret this chapter and instruct a taxing official
about the official's duties under it when requested to do so by
the official or by a person affected by this chapter;
(3) shall see that the taxes imposed by this chapter are
collected;
(4) shall see that the penalties prescribed under this chapter are
enforced; and
(5) may exercise those same powers to subpoena and examine
records and witnesses which the board has under
IC 6-1.1-30-13.
(Formerly: Acts 1975, P.L.47, SEC.3.) As amended by Acts 1977,
P.L.2, SEC.33; P.L.90-2002, SEC.307.
IC 6-6-6-7
Tax in lieu of property taxes
Sec. 7. The tonnage tax imposed on commercial vessels under this
chapter is imposed in lieu of property taxes. Thus, commercial
vessels which are taxed under this chapter may not be assessed or
taxed under IC 1971, 6-1.1.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-8
Navigation companies; failure to file return; actions against
Sec. 8. If a navigation company incorporated under the laws of
this state has not filed a required tonnage tax return and paid the
tonnage tax within thirty (30) days after the July 1st due date, the
state auditor shall report that fact to the attorney general. The
attorney general shall then proceed to institute an action against the
company for the sequestration of its property, the forfeiture of its
charter, and its final dissolution. When the attorney general initiates
an action under this section, the company may be required to pay the
state, in addition to the delinquent tonnage taxes, a penalty of five
hundred dollars ($500).
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-9
Navigation companies; false returns; penalty
Sec. 9. If a navigation company files a false tonnage tax return,
the company shall pay the state a penalty of one thousand dollars
($1,000). The attorney general shall initiate an action in the name of
the state to recover this penalty.
(Formerly: Acts 1975, P.L.47, SEC.3.)
IC 6-6-6-10
Violations by state or local officers; offense
Sec. 10. An officer of state or local government who knowingly
violates this chapter, or knowingly fails to perform a duty imposed
on him under this chapter, commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.3.) As amended by Acts 1978,
P.L.2, SEC.642.