6-6-11-24. Affixing boat decals

IN Code § 6-6-11-24 (2019) (N/A)
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Sec. 24. The taxpayer shall affix the boat excise tax decals:

(1) to the bow of each side of the boat, within three (3) inches to the right of the boat's registration number; or

(2) on each side of the forward half of the bow above the water line of the boat if a registration number is not required to be displayed.

However, the department of natural resources may adopt rules under IC 4-22-2 providing that decals do not have to be affixed to certain types of boats.

As added by P.L.98-1989, SEC.1.