IC 6-6-11-1 — "Boat" or "Watercraft"
Chapter 11. Boat Excise Tax
Section text
Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5.
As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.
Source: official publisher (2026 edition)