Section 140IAC9-2-24.5. Determination of excise tax for new boats

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5. Under IC 6-6-11-10, the bureau will determine the value of a new boat for excise tax purposes according to the amount listed on the:

(1) bill of sale;

(2) certificate of origin;

(3) Indiana department of state revenue form that reflects the purchase price; or

(4) boat's value appearing in the publication that the bureau uses, which contains manufacturer's price information.

(Bureau of Motor Vehicles; 140 IAC 9-2-24.5; filed Oct 7, 2008, 10:23 a.m.: 20081105-IR-140080215FRA; readopted filed Nov 3, 2014, 1:43 p.m.: 20141203-IR-140140375RFA)

                    
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