312 IAC 5-12.5-1
312 IAC 5-12.5-1 Excise tax decals
Cite as Ind. Admin. Code tit. 312, r. 5-12.5-1
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 If both excise tax decals that are required by IC 6-6-11-24(2) [IC 6-6-11-24 was repealed by P.L.164-2020,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.