Indiana § 6-6-11-10 - Amount of tax; computation
Full text of Indiana Indiana Code § 6-6-11-10 — Amount of tax; computation, with citation guidance and answers to common questions.
§ 6-6-11-10. Amount of tax; computation
Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age.
(b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in the following table:
BOAT VALUE
CLASS
WHEN NEW
TAX DUE
AT LEAST but
LESS THAN
0.01
500
500
1,000
1,000
1,500
1,500
2,000
2,000
3,000
3,000
5,000
5,000
7,500
7,500
10,000
10,000
15,000
110
15,000
22,500
150
22,500
35,000
200
35,000
50,000
275
50,000
75,000
375
75,000 or more
500
The bureau of motor vehicles may adopt rules under IC 4-22-2 for determining the value of new boats. A tax paid under subsection (c) may be used as a credit against the taxes owed for the same registration year under this subsection.
(c) Notwithstanding subsection (b), the amount of excise tax imposed and owed by a boat owner is twelve dollars ($12) for a boat that is stored in Indiana for sixty (60) consecutive days or more but not operated, used, or docked in Indiana waters, except to facilitate storage of the boat.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17; P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1; P.L.164-2020, SEC.8.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-6-11-10
What does Indiana Code § 6-6-11-10 cover?
Section 6-6-11-10 ("Amount of tax; computation") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-6-11-10?
A common citation format is "Indiana Code § 6-6-11-10" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-6-11-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.