Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
Section 3-23 - Aircraft, watercraft; collection of use tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 23.

No aircraft or watercraft shall be registered by Indiana for use in Indiana unless the registered owner thereof shall present to the registering agency at the time such aircraft or watercraft is first registered in his name, proper evidence, as prescribed by the department, of the payment of the state gross retail tax or use tax owing in respect to his acquisition of ownership of such aircraft or watercraft, or shall then pay to such agency upon forms and receipts prescribed by the department, the amount of any such tax owing and unpaid on the purchase of such aircraft or watercraft. (See 6-2.5-3-2(b)(020) [ 45 IAC 2.2-3-6 ].)