Sec. 1. This chapter does not apply to the following: (1) A mobile home. (2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (3) A recreational vehicle or truck camper owned or otherwise held […]
Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter: (1) Recreational vehicles. (2) Truck campers. (b) The excise tax is imposed: (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to any registration fees imposed on recreational vehicles. (c) […]
Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the recreational vehicle or truck camper is […]
Sec. 12. The bureau shall classify each recreational vehicle and truck camper according to the following classification schedule by the value determined for the recreational vehicle or truck camper under section 11 of this chapter: Class I less than $2,250 Class II at least $ 2,250 but less than $ 4,000 Class III at least […]
Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year. (b) The tax schedule is as follows: Age I II III IV V 0 $15 $36 $50 $59 $103 1 12 31 43 51 91 2 12 26 35 41 75 […]
As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.55.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.
As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59.
As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.
Sec. 2. The following definitions apply throughout this chapter: (1) “Bureau” refers to the bureau of motor vehicles. (2) “Mobile home” has the meaning set forth in IC 6-1.1-7-1. (3) “Owner” means: (A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its […]
As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.61.
Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1-2); and (3) partial services providers (as defined in IC 9-14.1-1-3); in the bureau’s administration of […]
Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account […]
Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate […]
Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivision must show the estimated amounts to […]
Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor. (b) A person that recklessly issues a registration on any recreational vehicle without collecting the tax required to be collected under this chapter with the registration commits […]
As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.62.
As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.63.
