Indiana § 6-6-6-3 - Return; filing
Full text of Indiana Indiana Code § 6-6-6-3 — Return; filing, with citation guidance and answers to common questions.
§ 6-6-6-3. Return; filing
Sec. 3. (a) On or before July 1st of each year, the following persons shall file a tonnage tax return with the state comptroller:
(1) each navigation company incorporated under the laws of this state; and
(2) each person who, on May 1st of that year, owned a commercial vessel which was, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year.
(b) The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.9-2024, SEC.206.
Frequently Asked Questions About Indiana § 6-6-6-3
What does Indiana Code § 6-6-6-3 cover?
Section 6-6-6-3 ("Return; filing") 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 § 6-6-6-3?
A common citation format is "Indiana Code § 6-6-6-3" (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 § 6-6-6-3 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.