IC 22-4-2-44: American vessel

Sec. 44. As used in this article, "American vessel" means a vessel:

(1) documented or numbered under the laws of the United States; or

(2) that meets both of the following conditions:

(A) The vessel is not documented under the laws of any country.

(B) The crew of the vessel is employed solely by one (1) or more:

(i) citizens or residents of the United States; or

(ii) corporations organized under the laws of the United States or any state.