6-6-14-2. “Department”
Sec. 2. As used in this chapter, “department” means the department of state revenue. As added by P.L.212-2014, SEC.9.
6-6-16-2. Imposition of Tax; Tax Rate
Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days. (b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals: (1) the gross […]
6-6-14-3. “Special Fuel”
Sec. 3. As used in this chapter, “special fuel” has the meaning set forth in IC 6-6-2.5-22. As added by P.L.212-2014, SEC.9.
6-6-16-3. Exemptions
Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds. (b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the vehicle sharing […]
6-6-14-4. Alternative Fuel Decals; Annual Fees
Sec. 4. (a) The owner of one (1) of the following motor vehicles that is registered in Indiana and that is propelled by alternative fuel shall obtain an alternative fuel decal for the motor vehicle and pay an annual fee in accordance with the following schedule: SCHEDULE Motor Vehicle Annual Fee A passenger motor vehicle, […]
6-6-16-4. Shared Vehicle Driver Liable for Tax
Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax: (1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or (2) to the vehicle owner […]
6-6-14-5. Temporary Trip Permits
Sec. 5. (a) The owner of a motor vehicle that is propelled by alternative fuel and is: (1) registered outside Indiana; and (2) operated on a public highway in Indiana; shall obtain a temporary trip permit. An alternative fuel temporary trip permit may be purchased from a licensed propane dealer who sells alternative fuels. (b) […]
6-6-14-6. Propane Dealer License
Sec. 6. (a) Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer. A person may apply for a propane dealer license on a form prescribed by the department. The department may make any reasonable investigation of […]
6-6-14-7. Alternative Fuel Decal Application
Sec. 7. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative fuel who applies for a decal, pays to the administrator the fee, and provides the information that is required by the administrator. (b) An alternative fuel decal is effective from April 1 of each […]
6-6-14-8. Affixing an Alternative Fuel Decal; Replacement
Sec. 8. (a) The owner of a motor vehicle propelled by alternative fuel shall affix the alternative fuel decal to the lower left side of the front windshield of the motor vehicle for which it was issued. The decal may be displayed only on the motor vehicle for which the decal was issued. (b) Upon […]