GroundRules
IC 6-6-11-5: "Tax situs"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
- Chapter 11. Boat Excise Tax
Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5.
Collected 2026-09-09T01:51:39Z. Source file · JSON