reglab/housing_qa huggingface dataset:
IN Code § 6-6-9-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-9. Liability for Tax

Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns

Sec. 10. (a) Except as otherwise provided in this section, the auto rental 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 auto rental excise tax shall indicate in the return:(1) all locations in Indiana where the retail merchant collected auto rental excise taxes; and(2) the amount of auto rental excise taxes collected at each location.(c) The return to be filed for the payment of the auto 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 of state revenue.As added by P.L.19-1986, SEC.18.
IN Code § 6-6-9-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9. Auto Rental Excise Tax|6-6-9-11. Revenues; Deposit; Auto Rental Excise Tax Account; Distribution of Funds to County Treasurers; Distribution Among Taxing Units of Counties; Warrants

Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental 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 auto rental excise taxes being distributed that were initially imposed and collected from within that 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 each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.(d) The county treasurer shall deposit auto rental 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 auto 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 auto rental excise tax was initially imposed and collected. The auto rental excise taxes distributed to a taxing unit shall be allocated among the taxing unit's funds in the same proportions that the taxing unit's property tax collections are allocated among those funds.(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.(g) All distributions from the auto rental 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.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19.
IN Code § 6-6-9.5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-1. Application of Chapter

Sec. 1. This chapter applies to Vanderburgh County.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-2. "Department"

Sec. 2. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-3. "Gross Retail Income"

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-4. "Passenger Motor Vehicle"

Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.
IN Code § 6-6-9.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-5. "Person"

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-6. "Retail Merchant"

Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices

Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. The ordinance must specify that the tax expires December 31, 2036.(b) Except as provided in subsection (c), the county supplemental auto rental excise tax that may be imposed upon the rental of a passenger motor vehicle is two percent (2%) of the gross retail income received by the retail merchant for the rental.(c) The county supplemental auto rental excise tax does not apply to the sharing of passenger motor vehicles through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) in the county unless the legislative body of the most populous city in the county adopts an ordinance to impose the tax as provided in this section. The legislative body of the most populous city in the county may adopt an ordinance to impose the county supplemental auto rental excise tax on the sharing of passenger motor vehicles registered in the county for purposes of IC 6-6-5 through a peer to peer vehicle sharing program. The amount of the tax is equal to:(1) the gross retail income received by the peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) for the sharing of the passenger motor vehicle; multiplied by(2) one percent (1%).The ordinance must specify that the ordinance expires December 31, 2036.(d) If the city legislative body adopts an ordinance under subsection (a) or (c), the city legislative body shall immediately send a certified copy of the ordinance to the commissioner of the department.(e) If the city legislative body adopts an ordinance under subsection (a) or (c) before June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after June 30 of the year in which the ordinance is adopted. If the city legislative body adopts an ordinance under subsection (a) or (c) on or after June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month in which the ordinance is adopted.As added by P.L.214-2005, SEC.22. Amended by P.L.108-2019, SEC.126.
IN Code § 6-6-9.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-8. Exemptions

Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral.(b) The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:(1) made or reimbursed under a contract or agreement:(A) between a provider and a person;(B) given for consideration over and above the lease or purchase price of a motor vehicle; and(C) that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;(2) made or reimbursed under a contract for mechanical breakdown insurance;(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to a person after the person's vehicle is damaged or destroyed in a collision; or(4) otherwise provided to a person as a replacement vehicle:(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or(B) until the person permanently replaces a vehicle that has been destroyed.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-9. Liability for Tax; Collection

Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-10. Imposition; Payment; Collection; Returns

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental 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 county supplemental auto rental excise tax shall indicate in the return:(1) all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and(2) the amount of county supplemental auto rental excise taxes collected at each location.(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be:(1) a separate return;(2) combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9; or(3) combined with the return filed for the payment of the state gross retail tax;as prescribed by the department.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-11. Distribution

Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the auditor of state.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-12. Supplemental Auto Rental Excise Tax Fund; Uses

Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund.(b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter.(c) Any money earned from the investment of money in the supplemental auto rental excise tax fund becomes a part of the fund.(d) Money in the supplemental auto rental excise tax fund shall be used by the city legislative body for capital improvements in the city that promote conventions, tourism, or recreation.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax|6-6-9.5-13. Expiration

Sec. 13. This chapter expires January 1, 2036.As added by P.L.214-2005, SEC.22.
IN Code § 6-6-9.7-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-1. "Department" Defined

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-2. "Gross Retail Income" Defined

Sec. 2. As used in this chapter, "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.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-3. "Passenger Motor Vehicle" Defined

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.
IN Code § 6-6-9.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-4. "Person" Defined

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-5. "Retail Merchant" Defined

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-6. "Truck" Defined

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-8. Exemptions

Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds.(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the director for a funeral.(c) The temporary rental of a passenger motor vehicle or truck is exempt from the county supplemental auto rental excise tax if the rental is:(1) made or reimbursed under a contract or agreement between a provider and person given for consideration over and above the lease or purchase price of a motor vehicle that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;(2) made or reimbursed under a contract for mechanical breakdown insurance;(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to the person after the person's vehicle is damaged or destroyed in a collision; or(4) otherwise provided to a person as a replacement vehicle:(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or(B) until the person permanently replaces a vehicle that has been destroyed.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-9. Liability for Tax

Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-10. Manner of Imposition, Payment, and Collection; Filing of Returns

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental 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 auto rental excise tax shall indicate in the return:(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and(2) the amount of auto rental excise taxes collected at each location.(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-11. Auto Rental Excise Tax Account; Distributions

Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.(b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.(c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.(d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the auditor of state to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.As added by P.L.256-1997(ss), SEC.1.
IN Code § 6-6-9.7-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 9.7. Marion County Supplemental Auto Rental Excise Tax|6-6-9.7-12. Expiration

Sec. 12. This chapter expires January 1, 2041.As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.
IN Code § 6-6-11-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-1. "Boat" or "Watercraft"

Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5.As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.
IN Code § 6-6-11-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-5. "Tax Situs"

Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5.As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.
IN Code § 6-6-11-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-6. "Taxing District"

Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-11-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-7. "Taxing Unit"

Sec. 7. As used in this chapter, "taxing unit" has the meaning set forth in IC 6-1.1-18.5-1.As added by P.L.98-1989, SEC.1.
IN Code § 6-6-11-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-8. Boat Registration; Boat Excise Tax

Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless:(1) the boat has been registered under IC 9-18.1-14.5; or(2) the boat is not required to be registered under IC 9-18.1-14.5.(b) A boat is exempt from the boat excise tax imposed by this chapter if the boat is:(1) exempt from registration fees under IC 9-18.1-14.5-7; or(2) used by a person for the production of income and subject to assessment under IC 6-1.1, proof of which has been provided to the bureau.(c) Boats that are subject to the boat excise tax for a registration year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following registration year, with respect to the taxpayer who must pay the boat excise tax.(d) If the boat excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau of motor vehicles may collect only the boat 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.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.
IN Code § 6-6-11-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 11. Boat Excise Tax|6-6-11-10. Amount of Tax; Computation

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age.(b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in the following table: