reglab/housing_qa huggingface dataset:
IN Code § 6-6-5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-14. Limitations on Indebtedness of Political or Municipal Corporations; Effect

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 of Indiana, vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides.(c) The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by two dollars ($2).Formerly: Acts 1969, c.423, s.14. As amended by P.L.2-1988, SEC.17; P.L.98-1989, SEC.7; P.L.33-1990, SEC.15; P.L.6-1997, SEC.128; P.L.256-2017, SEC.40.
IN Code § 6-6-5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-15. Consolidation of Taxes for Taxpayers Owning More Than One Vehicle

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 of all registrations of vehicles by an owner if the owner willfully fails and refuses to pay the vehicle excise tax imposed by this chapter. Upon a revocation of a registration under this section, the bureau shall notify the department of state revenue of the name and address of the taxpayer.Formerly: Acts 1969, c.423, s.15. As amended by P.L.2-1988, SEC.18; P.L.335-1989(ss), SEC.16; P.L.256-2017, SEC.41.
IN Code § 6-6-5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-16. Appropriation for Administration

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 of the motor vehicle registration laws of this state shall be paid out of the general fund. The state budget agency shall approve all funds paid out of the general fund as required in this section.Formerly: Acts 1969, c.423, s.18. As amended by P.L.2-1988, SEC.19.
IN Code § 6-6-5.1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-1. Application of Chapter

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 as inventory by a person licensed under IC 9-32.As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.38; P.L.256-2017, SEC.42.
IN Code § 6-6-5.1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-2. Definitions

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 expiration) or IC 9-18.1; or(B) in the case of a truck camper, the person holding title to the truck camper.(4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.(5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3.As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.43.
IN Code § 6-6-5.1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-10. Excise Tax; Imposition; Property Tax Assessment Disallowed; Unpaid Tax

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) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.(d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid:(1) for recreational vehicles, at the time the recreational vehicle is registered; and(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.(e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the excise tax imposed by this chapter for the:(1) registration year immediately preceding the current registration year;(2) current registration year; and(3) registration year immediately following the current registration year.(f) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.
IN Code § 6-6-5.1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-11. Valuation of Vehicles and Campers

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 first offered for sale in Indiana.As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.52.
IN Code § 6-6-5.1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-12. Vehicle and Camper Classification

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:
IN Code § 6-6-5.1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-13. Recreational Vehicle or Truck Camper Age

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:
IN Code § 6-6-5.1-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-22. Collection Procedures; Duties of County Officials; Distribution

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 for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.(c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.(d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside.(e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor. The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.As added by P.L.131-2008, SEC.22.
IN Code § 6-6-5.1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-23. Verification of Taxes Collected for Each Taxing Unit

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 audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter.As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.43.
IN Code § 6-6-5.1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-24. Political Subdivisions; Estimates of Amounts to Be Distributed

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 be received for each fund for which a property tax is proposed to be levied.As added by P.L.131-2008, SEC.22.
IN Code § 6-6-5.1-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-25. Registration Without Payment of Tax; Offenses

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 a Class B misdemeanor.As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.44.
IN Code § 6-6-5.1-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-28. Limitation on Indebtedness of Political or Municipal Corporations; Effect

Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value.(b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides.(c) The assessed valuation of recreational vehicles and truck campers subject to the tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by two dollars ($2).As added by P.L.131-2008, SEC.22.
IN Code § 6-6-5.1-30 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers|6-6-5.1-30. Application; Calculation of Credits, Refunds, and Taxes

Sec. 30. (a) The following provisions apply to the administration of this chapter:(1) IC 6-6-5-5.(2) IC 6-6-5-5.2.(3) IC 6-6-5-7.2.(4) IC 6-6-5-7.4.(5) IC 6-6-5-7.7.(6) IC 6-6-5-13.(7) IC 6-6-5-15.(b) The following apply to the calculation of credits, refunds, and prorated taxes under this chapter for truck campers:(1) A truck camper is treated as a vehicle.(2) The registration date for a truck camper is the annual registration date for the owner's vehicles determined by the bureau according to the schedule established under IC 9-18.1-11-1.As added by P.L.256-2017, SEC.65.
IN Code § 6-6-5.5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-0.5. Application

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) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.As added by P.L.256-2017, SEC.66.
IN Code § 6-6-5.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-1. Definitions

Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in IC 9-18.1, the International Registration Plan, or in IC 6-6-5 ( vehicle excise tax).(b) The following definitions apply throughout this chapter:(1) "Base revenue" means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year.(2) "Commercial vehicle" means a vehicle to which the tax imposed by this chapter applies.(3) "Department" refers to the department of state revenue.(4) "Fleet" means one (1) or more apportionable vehicles.(5) "Indiana based" means a vehicle or fleet of vehicles that is base registered in Indiana under the terms of the International Registration Plan.(6) "In-state miles" means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year.(7) "Preceding year" means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought.(8) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).(9) "Tractor" has the meaning set forth in IC 9-13-2-180.(10) "Trailer" has the meaning set forth in IC 9-13-2-184(a).(11) "Truck" has the meaning set forth in IC 9-13-2-188(a).As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss), SEC.238; P.L.198-2016, SEC.45; P.L.256-2017, SEC.67.
IN Code § 6-6-5.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-3. Imposition; Apportionment; Applicability of Ic 6-8.1; Unpaid Tax

Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter:(1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds.(2) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.(3) Semitrailers.(b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a):(1) instead of the ad valorem property tax levied for state or local purposes; and(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.(c) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles.(d) Subject to subsection (e), the commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.(e) If the commercial vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the commercial vehicle excise tax imposed by this chapter for the:(1) registration year immediately preceding the current registration year;(2) current registration year; and(3) registration year immediately following the current registration year.(f) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered.As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69; P.L.178-2019, SEC.25.
IN Code § 6-6-5.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-7. Tax on Commercial Vehicles

Sec. 7. (a) The commercial vehicle excise tax for a vehicle to which this chapter applies will be determined by the department on or before October 1 of each year to be effective on January 1 of the following year.(b) The commercial vehicle excise tax factor is determined in accordance with the following formula:STEP ONE: Determine the total amount of base revenue for all taxing units using the base revenue determined for each taxing unit under section 19 of this chapter.STEP TWO: Determine the sum of registration fees paid and collected under IC 9-29-5 (before its expiration) or IC 9-18.1 to register vehicles to which this chapter applies during the state fiscal year that ends June 30 immediately preceding the calendar year for which the tax is first due and payable, excluding:(A) the transportation infrastructure improvement fees imposed under IC 9-18.1-15; and(B) the supplemental fees to register electric vehicles and hybrid vehicles imposed under IC 9-18.1-5-12;during the state fiscal year.STEP THREE: Determine the tax factor by dividing the STEP ONE result by the STEP TWO result.(c) Except as otherwise provided in this chapter, the annual commercial vehicle excise tax for commercial vehicles other than semitrailers is determined by multiplying the registration fee under IC 9-29-5 (before its expiration) or IC 9-18.1-5, excluding the supplemental fee to register an electric or hybrid vehicle under IC 9-18.1-5-12, by the tax factor determined in subsection (b).(d) The annual commercial vehicle excise tax for a semitrailer shall be determined by multiplying sixteen dollars and seventy-five cents ($16.75) by the tax factor determined in subsection (b).(e) The amount of the commercial vehicle excise tax determined under this section shall be rounded upward to the next full dollar amount.As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.20; P.L.182-2009(ss), SEC.239; P.L.293-2013(ts), SEC.24; P.L.216-2014, SEC.6; P.L.198-2016, SEC.47; P.L.256-2017, SEC.70; P.L.185-2018, SEC.19.
IN Code § 6-6-5.5-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-7.5. Farm Vehicles

Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor as described in IC 9-29-5-13 (before its expiration) or IC 9-18.1-7 is fifty percent (50%) of the amount listed in this chapter for a truck, trailer, or semitrailer and tractor of the same declared gross weight.As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.48.
IN Code § 6-6-5.5-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-8.5. Credit

Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's annual registration year is entitled to a credit if during that registration year:(1) the owner sells the vehicle and purchases a new vehicle of the same or greater weight;(2) the vehicle is destroyed and replaced with a vehicle of the same or greater weight; or(3) the vehicle was registered in error at a greater weight than required.(b) Except as provided in subsection (c), the amount of the credit is equal to the remainder of:(1) the commercial vehicle excise tax paid for the vehicle, reduced by;(2) one-twelfth (1/12) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale or replacement of the vehicle.The credit applies to the tax due on any other vehicle purchased or subsequently registered by the owner in the same registrant's annual registration year.(c) The owner of a vehicle registered in error at a greater weight than required is entitled to receive a credit equal to the commercial vehicle excise tax paid for the vehicle registered at the greater weight. However, no refund may be provided for any remainder of the tax paid when registering the vehicle at a lower weight.(d) The owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.(e) A credit expires at the end of the registrant's annual registration year.(f) To claim the credit authorized in subsection (a)(1), the owner of the vehicle must present to the bureau proof of the sale of the vehicle.(g) To claim the credit authorized in subsection (a)(2), the owner of the vehicle must present to the bureau a statement of proof of the destruction of the vehicle on an affidavit furnished by the bureau. The owner must also present a valid registration for the vehicle within ninety (90) days after the date that it was destroyed. For purposes of this subsection, a vehicle is considered destroyed if the estimated cost of repair exceeds the vehicle's fair market value. After receipt of the statement and registration, the bureau shall fix the amount of the credit that the owner is entitled to receive.(h) To claim the credit authorized under subsection (a)(3), the owner of the vehicle must present to the bureau on an affidavit furnished by the bureau evidence acceptable to the bureau that the vehicle was registered in error at a greater weight than required.As added by P.L.129-2001, SEC.19.