6-6-5-5.6. Repealed
As added by P.L.221-2014, SEC.5. Repealed by P.L.256-2017, SEC.29.
6-6-5-5.7. Repealed
As added by P.L.180-2015, SEC.1. Repealed by P.L.256-2017, SEC.30.
6-6-5-6. Repealed
Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9; P.L.3-2008, SEC.63. Repealed by P.L.256-2017, SEC.31.
6-6-5-6.7. “Passenger Motor Vehicle”; Credits for Rental Vehicles; Inspection of Records
Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner’s business is entitled to a credit against the vehicle excise tax […]
6-6-5-7. Repealed
Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts 1973, P.L.54, SEC.4. As amended by Acts 1981, P.L.94, SEC.3; Acts 1982, P.L.60, SEC.3; Acts 1982, P.L.61, SEC.1; P.L.92-1983, SEC.1; P.L.91-1983, SEC.3; P.L.335-1989(ss), SEC.11; P.L.43-1994, SEC.3; P.L.70-1998, SEC.1; P.L.184-2007, SEC.2. Repealed by P.L.3-2008, SEC.269.
6-6-5-7.2. Application of Section; Proration of Tax; Credits; Refund for Destroyed Vehicle Not Replaced
Sec. 7.2. (a) This section applies to a vehicle that has been acquired, or brought into the state, 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 vehicle registration laws of Indiana, to […]
6-6-5-7.4. Refund of Taxes Paid for Vehicle Used in Other State
Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner’s regular registration date: (1) the owner registers the vehicle for use in another state; (2) the owner pays tax for use of the vehicle to another state for […]
6-6-5-7.5. Repealed
As added by P.L.176-2001, SEC.1. Repealed by P.L.2-2005, SEC.131.
6-6-5-7.7. Tax Credit or Refund Claims; Inspection of Records; Improperly Allowed Claims
Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person. (b) The bureau may inspect records of a person claiming a credit or refund, […]
6-6-5-7.9. Repealed
As added by P.L.210-2005, SEC.3. Repealed by P.L.1-2007, SEC.248.
6-6-5-8. Repealed
Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15; P.L.335-1989(ss), SEC.14; P.L.261-2013, SEC.33. Repealed by P.L.256-2017, SEC.36.
6-6-5-9. Administration and Collection of Taxes; Service Charge; Report; Distribution of Credited Delinquent Taxes
Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize 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 its administration […]
6-6-5-9.5. Excise Tax Replacement Disbursement; Calculation and Procedure; Transfers From State General Fund
Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do the following: (1) Determine the amount of excise taxes that would have been collected for each county for the preceding month based on the tax rate schedule that was in effect on January 1, 1995. (2) Determine and report to the […]