312 Ind. Admin. Code 5-12.5-1

Current through December 4, 2024

Section 312 IAC 5-12.5-1 - Excise tax decals

Authority: IC 6-6-11-24

Affected: IC 6-6-11

Sec. 1.

If both excise tax decals that are required by IC 6-6-11-24(2) [IC 6-6-11-24 was repealed by P.L. 164-2020, SECTION 19, effective January 1, 2021.] would not be clearly visible when a sailboat is underway, the taxpayer may display the decals on the mast or boom if the decals are clearly visible in both directions.

312 IAC 5-12.5-1

Natural Resources Commission; 312 IAC 5-12.5-1; filed Jul 22, 2004, 10:10 a.m.: 27 IR 3885; readopted filed May 29, 2008, 1:53 p.m.: 20080625-IR-312080057RFA; Readopted filed 7/17/2014, 3:46 p.m.: 20140813-IR-312140067RFA

Readopted filed 9/16/2020, 8:15 a.m.: 20201014-IR-312200355RFA