{"data":{"id":"us-in/ic-6-6-11-5","jurisdiction":"us-in","citation":"IC 6-6-11-5","heading":"\"Tax situs\"","body":"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.","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#6-6-11-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9c5b4d7eb1f8d3d1f2358bc99af13a0d7ae560f2366f33f4d64c08a0e3e3a844","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-11-4","next":"us-in/ic-6-6-11-6"},"notice":"GroundRules: Original legal text. Not legal advice."}