Indiana § 6-6-11-8 - Boat registration; boat excise tax
Full text of Indiana Indiana Code § 6-6-11-8 — Boat registration; boat excise tax, with citation guidance and answers to common questions.
§ 6-6-11-8. Boat registration; boat excise tax
Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless:
(1) the boat has been registered under IC 9-18.1-14.5; or
(2) the boat is not required to be registered under IC 9-18.1-14.5.
(b) A boat is exempt from the boat excise tax imposed by this chapter if the boat is:
(1) exempt from registration fees under IC 9-18.1-14.5-7; or
(2) used by a person for the production of income and subject to assessment under IC 6-1.1, proof of which has been provided to the bureau.
(c) Boats that are subject to the boat excise tax for a registration year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following registration year, with respect to the taxpayer who must pay the boat excise tax.
(d) If the boat excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau of motor vehicles may collect only the boat excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-6-11-8
What does Indiana Code § 6-6-11-8 cover?
Section 6-6-11-8 ("Boat registration; boat excise tax") 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 § 6-6-11-8?
A common citation format is "Indiana Code § 6-6-11-8" (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 § 6-6-11-8 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.