Sec. 14. (a) For a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to the excise tax after the regular annual tax payment date in the boating year on or before which the owner is required to pay the tax on boats under this chapter, the tax imposed by this chapter shall become due and payable no later than:
(1) the thirty-second day after the boat is operated in Indiana, if the boat is registered in Indiana;
(2) except as provided in subdivision (3), the twenty-second consecutive day during the boating year that the boat is:
(A) stored in Indiana; or
(B) operated, used, or docked in Indiana waters if the boat is registered outside Indiana; or
(3) the one hundred eighty-first day that the motorboat (as defined by IC 9-13-2-103.5) is docked on the Indiana part of Lake Michigan if the motorboat is registered outside Indiana.
(b) The amount of excise tax to be paid by the owner for the remainder of the year shall be reduced by one-twelfth (1/12) for each full calendar month which has elapsed since the regular annual tax payment date in the year fixed by the bureau of motor vehicles for tax payment by the owner.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77.
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