Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its repeal) applies to boating years beginning after December […]
Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P.L.256-2017, SEC.20.
Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter. (b) The following definitions apply throughout this chapter: (1) “Last preceding annual excise tax liability” means either: (A) the amount of excise tax liability to which the vehicle was subject on the owner’s last preceding regular annual […]
Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall receipt […]
Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, records, and […]
Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such municipal corporation shall show the estimated […]
Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the registration commits a Class B misdemeanor. Formerly: Acts 1969, […]
Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981, P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8. Repealed by P.L.256-2017, SEC.38.
Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this section may receive and collect on behalf of the bureau […]
Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value. (b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State […]
Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedures that the bureau considers reasonable and feasible, including the revocation […]
Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses which would not otherwise be incurred in the administration […]
Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Passenger motor vehicles. (2) Motorcycles. (3) Motor driven cycles. (4) Collector vehicles. (5) Trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less. (6) Trucks with a declared gross weight of eleven […]
Sec. 3. (a) This section applies to vehicles that: (1) are registered as: (A) passenger motor vehicles; (B) motorcycles; (C) collector vehicles; or (D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and (2) are model years 1981 and later. (b) The bureau shall adopt rules under IC 4-22-2 to […]
Sec. 3.5. (a) Trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year. (b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten […]
Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As amended by Acts 1982, P.L.60, SEC.1; P.L.91-1983, SEC.1. Repealed by P.L.256-2017, SEC.25.
Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is entitled, applicable to property taxes payable in […]
As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.
Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013. (b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit under any of the following: (1) The […]
As added by P.L.98-1989, SEC.6. Repealed by P.L.256-2017, SEC.28.
