6-3.5-10-9. Collections; Remittance; Report
Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state […]
6-3.5-10-10. Surtax Fund; Use
Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the “municipal surtax fund”. (b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section: (1) to construct, reconstruct, repair, or maintain streets and roads under the […]
6-3.5-10-11. Estimate of Revenues
Sec. 11. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the surtax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated surtax revenues in […]
6-3.5-10-12. Service Charge
Sec. 12. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter: (1) The department. (2) The bureau of motor vehicles under IC 9-14-8-3. As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.13.
6-3.5-10-13. Violations; Offense
Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the surtax imposed under this […]
6-3.5-10-7. Registration of Vehicle; Collection of Surtax
Sec. 7. Except for a person described under section 8.5 of this chapter, a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. […]
6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund
Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount […]
6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
Sec. 8.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13. (b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when […]
6-3.5-10-0.5. Ordinance Amendments; Application; Liability
Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020. (b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that […]
6-3.5-10-1. Definitions
Sec. 1. The following definitions apply throughout this chapter: (1) “Adopting municipality” means an eligible municipality that has adopted the surtax. (2) “Eligible municipality” means a municipality having a population of at least five thousand (5,000). (3) “Fiscal body” has the meaning set forth in IC 36-1-2-6. (4) “Fiscal officer” has the meaning set forth […]