reglab/housing_qa huggingface dataset:
IN Code § 6-3.5-5-9.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles

Sec. 9.5. (a) This section applies to a wheel tax that is:(1) adopted after June 30, 2007; or(2) collected after June 30, 2017.(b) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel 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. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.(c) A voucher from the department of state revenue showing payment of the wheel tax may be accepted by the bureau of motor vehicles in lieu of the payment required under section 9 of this chapter.As added by P.L.211-2007, SEC.31. Amended by P.L.85-2017, SEC.23; P.L.218-2017, SEC.21.
IN Code § 6-3.5-5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-11. Collections; Remittance; Report

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 11. On or before the tenth day of the month following the month in which wheel tax is collected, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.11.
IN Code § 6-3.5-5-11-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-11-b. Collections; Remittance; Report

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 11. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.11; P.L.111-2021, SEC.4.
IN Code § 6-3.5-5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department

Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall:(1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and(2) file a wheel tax collections report with the county auditor;in the same manner and at the same time that the bureau of motor vehicles is required to remit and report under section 11 of this chapter.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007, SEC.32; P.L.198-2016, SEC.26.
IN Code § 6-3.5-5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-14. Appropriation of Money Derived From Wheel Tax

Sec. 14. (a) In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to:(1) the department of transportation established by IC 36-3-5-4 for use by the department under law; or(2) an authority established under IC 36-7-23.(b) The city-county council may not appropriate money derived from the wheel tax for any other purpose.As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8; P.L.346-1989(ss), SEC.1.
IN Code § 6-3.5-5-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use

Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the "County Wheel Tax Fund".(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county wheel tax fund during that month among the county and the cities and the towns in the county. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county wheel tax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).(d) A county, city, or town may only use the wheel tax revenues it receives under this section:(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;(2) as a contribution to an authority established under IC 36-7-23; or(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.9; P.L.346-1989(ss), SEC.2; P.L.146-2016, SEC.10.
IN Code § 6-3.5-5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-16. Estimate of Revenues; Distribution

Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the next calendar year. The county shall show the estimated wheel tax revenues in its budget estimate for the calendar year.(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the wheel tax shall provide the county and each city and town in the county with an estimate of the wheel tax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated wheel tax revenues in its budget estimate for the calendar year.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.218-2017, SEC.22.
IN Code § 6-3.5-5-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-18. Violations; Offense

Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.14.
IN Code § 6-3.5-10-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.As added by P.L.178-2019, SEC.13.
IN Code § 6-3.5-10-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.(2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.(5) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).(6) "Municipality" has the meaning set forth in IC 36-1-2-11.(7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.(8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.
IN Code § 6-3.5-10-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:(1) at least seven dollars and fifty cents ($7.50); and(2) not more than twenty-five dollars ($25).The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.(b) Subject to the limits and requirements of this section, the fiscal body of an eligible municipality may do any of the following:(1) Impose the municipal vehicle excise tax at the same amount on each vehicle that is subject to the tax.(2) Impose the municipal vehicle excise tax on vehicles subject to the tax at one (1) or more different amounts based on the class of vehicle listed in IC 6-6-5-2(a).(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel tax.(d) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.(e) Except as provided under section 8.5 of this chapter and subject to subsection (f), a municipal vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.(f) If the municipal vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the municipal 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.As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.11; P.L.178-2019, SEC.14; P.L.114-2021, SEC.4.
IN Code § 6-3.5-10-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-3. Vehicles Subject to Tax

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24; P.L.178-2019, SEC.15.
IN Code § 6-3.5-10-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-4. Rescission of Surtax and Wheel Tax

Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle registered after December 31 of the year in which the ordinance is adopted.(b) A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25; P.L.178-2019, SEC.16.
IN Code § 6-3.5-10-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-5. Increase or Decrease of Surtax

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to motor vehicles registered after December 31 of the year in which the ordinance to change the amount is adopted. A new amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.26.
IN Code § 6-3.5-10-5-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-5-b. Increase or Decrease of Surtax

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to motor vehicles registered after December 31 of the year in which the ordinance to change the amount is adopted. A new amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax amount is effective, the surtax amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax amount is first effective.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.26; P.L.111-2021, SEC.5.
IN Code § 6-3.5-10-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 6. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the amount of the surtax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the Indiana department of transportation approving the eligible municipality's transportation asset management plan to the bureau of motor vehicles on or before September 1 to be effective January 1 of the following calendar year.(b) The fiscal body shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.27; P.L.178-2019, SEC.17.
IN Code § 6-3.5-10-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-7. Registration of Vehicle; Collection of Surtax

Sec. 7. Except for a person described under section 8.5 of this chapter, a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.12; P.L.114-2021, SEC.5.
IN Code § 6-3.5-10-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund

Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, 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 motor vehicle registration laws of Indiana to register vehicles, the amount of the surtax shall be reduced in the same manner as the excise tax is reduced under IC 6-6-5-7.2.(b) The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2.(c) If the name of the owner of a vehicle is legally changed and the change has caused a change in the owner's annual registration date, the surtax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2.(d) The owner of a vehicle who moves out of state in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a refund that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.4.As added by P.L.146-2016, SEC.11. Amended by P.L.178-2019, SEC.18.
IN Code § 6-3.5-10-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax

Sec. 8.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.(b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when the person obtains a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.(c) A person described in subsection (a) is not subject to additional surtax payments under this chapter for a trailer described in subsection (a) after the surtax payment is made under subsection (b).As added by P.L.114-2021, SEC.6.
IN Code § 6-3.5-10-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-9. Collections; Remittance; Report

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 9. On or before the tenth day of the month following the month in which the surtax is collected, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state board of accounts with the fiscal officer of the adopting municipality.As added by P.L.146-2016, SEC.11.
IN Code § 6-3.5-10-9-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-9-b. Collections; Remittance; Report

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surtax collections report prepared on forms prescribed by the state board of accounts with the fiscal officer of the adopting municipality.As added by P.L.146-2016, SEC.11. Amended by P.L.111-2021, SEC.6.
IN Code § 6-3.5-10-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-10. Surtax Fund; Use

Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the "municipal surtax fund".(b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section:(1) to construct, reconstruct, repair, or maintain streets and roads under the adopting municipality's jurisdiction; or(2) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.As added by P.L.146-2016, SEC.11.
IN Code § 6-3.5-10-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-11. Estimate of Revenues

Sec. 11. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the surtax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated surtax revenues in the adopting municipality's budget estimate for the calendar year.As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.28.
IN Code § 6-3.5-10-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-12. Service Charge

Sec. 12. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter:(1) The department.(2) The bureau of motor vehicles under IC 9-14-8-3.As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.13.
IN Code § 6-3.5-10-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 10. Municipal Vehicle Excise Tax|6-3.5-10-13. Violations; Offense

Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.14.