reglab/housing_qa huggingface dataset:
IN Code § 6-6-14-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|6-6-14-1. "Alternative Fuel"

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-14-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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.
IN Code § 6-6-14-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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.
IN Code § 6-6-14-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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:
IN Code § 6-6-14-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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) A temporary trip permit is valid for seventy-two (72) hours from the time of purchase. The fee for each permit is five dollars and fifty cents ($5.50). The fee for an alternative temporary trip permit must be collected from the purchaser by the licensed propane dealer and paid monthly to the administrator on forms prescribed by the department.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-14-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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 an applicant before issuing a license to the applicant. The fee for a propane dealer license is fifty dollars ($50).(b) The department shall issue a license card to each applicant approved for a propane dealer license. A licensed propane dealer shall display the license card in a conspicuous place at each location operated by the licensed propane dealer where alternative fuel is dispensed into motor vehicles in Indiana.(c) The department may rescind a propane dealer license if the propane dealer fails to comply with any requirement of this chapter.(d) Fees collected under this section must be deposited, allocated, and distributed in the same manner that special fuel taxes are deposited, allocated, and distributed under IC 6-6-2.5-67.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-14-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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 year through March 31 of the next year. The administrator may extend the expiration date for not more than thirty (30) days. During the month of March, the owner shall display the valid decal through March 31 or the decal issued to the owner for the next twelve (12) months. If the administrator grants an extension of the expiration date, the owner shall continue to display the decal for which the extension was granted.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-14-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|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 application of the owner and surrender of a decal, the administrator may issue a new decal or give credit toward the fee for a decal for another vehicle or for a subsequent twelve (12) months. Upon receipt of the new decal or a credit statement, the owner shall return to the administrator:(1) the old decal; or(2) a sworn statement indicating that the old decal has been destroyed.(c) A credit under this section shall be computed by multiplying the fee paid for the old decal by a fraction. The denominator of the fraction is the number of whole and partial quarters for which the old decal was issued. The numerator of the fraction is the number of remaining whole quarters that the old decal would have been valid.(d) A credit under this section may not be given during the last three (3) months before the decal expires.(e) No refunds may be allowed under this section.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-14-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 14. Alternative Fuel Decals|6-6-14-9. Alternative Fuel Decal; Use of Alternative Fuels

Sec. 9. A person may place or cause to be placed alternative fuel into the fuel supply tank of a motor vehicle only under one (1) of the following conditions:(1) The motor vehicle has a valid alternative fuel decal affixed to the front windshield.(2) The operator has a copy of a completed application for a decal for the motor vehicle, which application was filed with the department not more than thirty (30) days before the sale of the fuel.As added by P.L.212-2014, SEC.9.
IN Code § 6-6-15-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-1. Applicability

Sec. 1. This chapter applies only after December 31, 2018, to the rental of taxable heavy rental equipment.As added by P.L.188-2018, SEC.3.
IN Code § 6-6-15-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-2. Definitions

Sec. 2. The following definitions apply throughout this chapter:(1) "Department" refers to the department of state revenue.(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5 or the excise tax imposed under this chapter.(3) "Heavy rental equipment" means all rented tangible personal property:(A) that is owned by a person or business that:(i) primarily rents equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018; and(ii) is a retail merchant in the business of renting heavy equipment, including any attachments or accessories;(B) that is not intended to be permanently affixed to any real property; and(C) that is not subject to registration under IC 9-18.1 for use on a public highway (as defined in IC 9-25-2-4).A person is considered to primarily rent equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018, if the rental of the equipment generates the largest portion of the person's gross revenue and the person lists 532412 as the person's principal business activity code on the person's Indiana adjusted gross income tax return. In the case of a person who is an affiliate included in an Indiana consolidated or combined adjusted gross income tax return, the person may provide a copy of the federal Form 851 filed with the Internal Revenue Services that lists 532412 as the person's principal business activity code. For purposes of this chapter, the department may rely on the principal business activity code listed for the person on the person's Indiana adjusted gross income tax return of the federal Form 851, and the person may not apply any change to the listing on any amended return or subsequent return or federal form for purposes of this chapter without the approval of the department.(4) "Person" has the meaning set forth in IC 6-2.5-1-3.(5) "Rental" means any transfer of possession or control of heavy rental equipment for consideration:(A) for a period not to exceed three hundred sixty-five (365) days; or(B) for a period that is open ended under the terms of the rental contract with no specified end date.(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8.As added by P.L.188-2018, SEC.3. Amended by P.L.10-2019, SEC.41; P.L.234-2019, SEC.25.
IN Code § 6-6-15-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection

Sec. 3. (a) An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.(b) The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.(c) A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.26; P.L.156-2020, SEC.28.
IN Code § 6-6-15-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-4. Exemptions

Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply:(1) The rentee is:(A) the United States government;(B) the state;(C) a political subdivision (as defined in IC 36-1-2-13); or(D) an agency or instrumentality of an entity described in clauses (A) through (C).(2) The transaction is a subrent of the heavy rental equipment from a rentee to another person, and the rentee was liable for the tax imposed under this chapter.(3) The heavy rental equipment is rented for mining purposes or would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered the owner of the equipment for income tax purposes or property tax purposes.(b) A rentee asserting an exemption under subsection (a) shall complete the form prescribed by the department and the retail merchant may rely on the completed form.As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.27.
IN Code § 6-6-15-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-5. Liability for Tax; Collection

Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.As added by P.L.188-2018, SEC.3.
IN Code § 6-6-15-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification

Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5.(b) The heavy equipment rental excise tax imposed under this chapter shall be sourced to the business location of the retail merchant from which the heavy rental equipment is rented.(c) The return to be filed for the payment of the heavy equipment rental excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.(d) In the event of a misclassification, a person shall receive a credit:(1) for any Indiana property tax paid on the equipment for a calendar year against any excise tax owed on the equipment in the same calendar year; and(2) for any excise tax paid on the equipment for a calendar year against any Indiana property tax owed on the equipment in the same calendar year.As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.28.
IN Code § 6-6-15-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 15. Heavy Equipment Rental Excise Tax|6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax

Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account.(b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax account must be distributed to counties as provided by this section.(c) The amount to be distributed to a county treasurer under this section equals the part of the total heavy equipment rental excise taxes being distributed that were initially imposed and collected from within that county treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor the taxing districts within the county where heavy equipment rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.(d) A county treasurer shall deposit heavy equipment rental excise tax distributions in a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.(e) The county auditor shall apportion and the county treasurer shall distribute the heavy equipment rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the heavy equipment rental excise tax is sourced by the department under section 6(b) of this chapter.(f) Before January 1, 2020, the heavy equipment rental excise taxes distributed to a taxing unit must be deposited in the taxing unit's levy excess fund under IC 6-1.1-18.5-17, or in the case of a school corporation, the school corporation's levy excess fund under IC 20-44-3.(g) After December 31, 2019, the heavy equipment rental excise taxes distributed to a taxing unit must be allocated among the taxing unit's funds in the same proportion that the taxing unit's property tax collections are allocated among those funds.(h) After December 31, 2019, taxing units of a county may request and receive advances of heavy equipment rental excise tax revenues in the manner provided under IC 5-13-6-3.(i) All distributions from the heavy equipment rental excise tax account must be made by warrants issued by the auditor of state to the treasurer of state ordering those distributions to the appropriate county treasurer.As added by P.L.188-2018, SEC.3.
IN Code § 6-6-16-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|6-6-16-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Department" refers to the department of state revenue.(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5.(3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.(4) "Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4.(5) "Person" has the meaning set forth in IC 6-2.5-1-3.(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:(A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or(B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;(7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7.(8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8.(9) "Truck" has the meaning set forth in IC 9-13-2-188(a).(10) "Vehicle owner" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.As added by P.L.108-2019, SEC.128.
IN Code § 6-6-16-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|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 retail income received by the retail merchant for the sharing of the passenger motor vehicle or truck; multiplied by(2) two percent (2%).(c) The gross retail income from each transaction under this section is the total amount of consideration paid by the shared vehicle driver, including the payment of any fee, commission, or other charge by the peer to peer vehicle sharing program, except that it does not include any taxes on such a transaction.As added by P.L.108-2019, SEC.128.
IN Code § 6-6-16-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|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 excise tax if the sharing is part of the services provided by the director for a funeral.(c) The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax.As added by P.L.108-2019, SEC.128.
IN Code § 6-6-16-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|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 if not shared through a peer to peer vehicle sharing program;as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.As added by P.L.108-2019, SEC.128.
IN Code § 6-6-16-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.(b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax.(c) The return to be filed for the payment of the vehicle sharing excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, in a manner prescribed by the department.As added by P.L.108-2019, SEC.128.
IN Code § 6-6-16-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 16. Vehicle Sharing Excise Tax|6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana.(c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.(d) The county treasurer shall deposit vehicle sharing excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.(e) The county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.(g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the appropriate county treasurer.As added by P.L.108-2019, SEC.128.
IN Code § 6-7-1-0.3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 1. Cigarette Tax|6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions

Sec. 0.3. Notwithstanding section 14 of this chapter, revenue stamps paid for before July 1, 2002, and in the possession of a distributor may be used after June 30, 2002, only if the full amount of the tax imposed by section 12 of this chapter, as effective after June 30, 2002, and as amended by P.L.192-2002(ss), is remitted to the department under the procedures prescribed by the department.As added by P.L.220-2011, SEC.160.