{"data":{"id":"us-in/ic-6-6-11-11","jurisdiction":"us-in","citation":"IC 6-6-11-11","heading":"Reductions in tax; age of boat","body":"Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax due for a year may not be reduced to less than six dollars ($6) for a Class 2 boat or two dollars ($2) for a Class 1 boat.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 11. Boat Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-11-11","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5a6829cd019bd1101b2ebeee493b027730c65d920f7675772309aadf310e8656","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-11-10","next":"us-in/ic-6-6-11-12"},"notice":"GroundRules: Original legal text. Not legal advice."}