reglab/housing_qa huggingface dataset:
IN Code § 6-3.5-4-7.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund

Sec. 7.4. (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 surtax computed under section 7.3 of this chapter 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.11-1999, SEC.2. Amended by P.L.3-2008, SEC.61; P.L.178-2019, SEC.8.
IN Code § 6-3.5-4-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax

Sec. 7.5. (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.3.
IN Code § 6-3.5-4-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-9. 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 surtax is collected, the bureau shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax 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.4. Amended by P.L.149-2015, SEC.3.
IN Code § 6-3.5-4-9-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-9-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 shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax 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.4. Amended by P.L.149-2015, SEC.3; P.L.111-2021, SEC.2.
IN Code § 6-3.5-4-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-12. Appropriation of Money Derived From Surtax

Sec. 12. In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. The city-county council may not appropriate money derived from the surtax for any other purpose.As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1982, P.L.33, SEC.7.
IN Code § 6-3.5-4-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use

Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "_________ County Surtax Fund".(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county surtax 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 surtax 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 surtax revenues it receives under this section:(1) to construct, reconstruct, repair, or maintain streets and roads under its 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 Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7.
IN Code § 6-3.5-4-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-14. Estimate of Revenues; Distribution

Sec. 14. (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 surtax shall provide the county council with an estimate of the surtax revenues to be received by the county during the next calendar year. The county shall show the estimated surtax 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 surtax shall provide the county and each city and town in the county with an estimate of the surtax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated surtax revenues in its budget estimate for the calendar year.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.218-2017, SEC.16.
IN Code § 6-3.5-4-15.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-15.5. Service Charge

Sec. 15.5. (a) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter.(b) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.(c) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.[Pre-2016 Title 9 Revision Citations: subsection (a) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (b) formerly 9-29-1-10(d); subsection (c) formerly 9-29-1-10(a).]As added by P.L.149-2015, SEC.7. Amended by P.L.198-2016, SEC.23.
IN Code § 6-3.5-4-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 4. County Vehicle Excise Tax|6-3.5-4-16. Violations; Offense

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying 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 surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.149-2015, SEC.8; P.L.256-2017, SEC.6.
IN Code § 6-3.5-5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-0.5. 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 entity 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 wheel tax.(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 wheel tax.(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.As added by P.L.178-2019, SEC.9.
IN Code § 6-3.5-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a wheel tax first.(2) "Bus" has the meaning set forth in IC 9-13-2-17.(3) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).(4) "County council" includes the city-county council of a county that contains a consolidated city of the first class.(5) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).(6) "Political subdivision" has the meaning set forth in IC 34-6-2-110.(7) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.(8) "School bus" has the meaning set forth in IC 9-13-2-161(a).(9) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).(10) "State agency" has the meaning set forth in IC 34-6-2-141.(11) "Tractor" has the meaning set forth in IC 9-13-2-180.(12) "Trailer" has the meaning set forth in IC 9-13-2-184(a).(13) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.(14) "Truck" has the meaning set forth in IC 9-13-2-188(a).(15) "Wheel tax" means the tax imposed under this chapter.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7.
IN Code § 6-3.5-5-1.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-1.1. Local Income Tax Council

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.As added by P.L.205-2013, SEC.93. Amended by P.L.197-2016, SEC.37.
IN Code § 6-3.5-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax

Sec. 2. (a) The adopting entity of any county may, subject to the limitation imposed by subsection (b), adopt an ordinance to impose a county wheel tax in accordance with this chapter on each vehicle that:(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;(2) is not exempt from the wheel tax under section 4 of this chapter; and(3) is registered in the county.(b) The adopting entity of a county may not adopt an ordinance to impose the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to impose the county vehicle excise tax.(c) The adopting entity may impose the wheel tax at a different rate for each of the classes of vehicles listed in section 3 of this chapter. In addition, the adopting entity may establish different rates within the classes of buses, semitrailers, trailers, tractors, and trucks based on weight classifications of those vehicles that are established by the bureau of motor vehicles for use throughout Indiana. However, the wheel tax rate for a particular class or weight classification of vehicles:(1) may not be less than five dollars ($5) and may not exceed forty dollars ($40), if the county does not use a transportation asset management plan approved by the Indiana department of transportation; or(2) may not be less than five dollars ($5) and may not exceed eighty dollars ($80), if the county uses a transportation asset management plan approved by the Indiana department of transportation.The adopting entity shall state the initial wheel tax rates in the ordinance that imposes the tax.(d) Subject to subsection (e), a wheel tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.(e) If the county wheel tax imposed by this chapter was not paid for one (1) or more preceding years, the bureau may collect only the county wheel 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 Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.6; P.L.205-2013, SEC.94; P.L.146-2016, SEC.9; P.L.256-2017, SEC.8; P.L.178-2019, SEC.10.
IN Code § 6-3.5-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-3. Vehicles Subject to Tax

Sec. 3. The wheel tax applies to the following classes of vehicles:(1) buses;(2) recreational vehicles;(3) semitrailers;(4) trailers with a declared gross weight of more than nine thousand (9,000) pounds; and(5) trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.
IN Code § 6-3.5-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-4. Exempt Vehicles

Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:(1) owned by this state;(2) owned by a state agency of this state;(3) owned by a political subdivision of this state;(4) subject to the annual license excise surtax imposed under IC 6-3.5-4;(5) a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their members;(6) a school bus; or(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.
IN Code § 6-3.5-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-5. Registration of Vehicles

Sec. 5. If an adopting entity adopts an ordinance imposing the wheel tax after December 31 but before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the wheel tax after August 31 but before the following January 1, a vehicle described in section 2(a) of this chapter is subject to the tax if it is registered in the county after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the tax is effective, the tax does not apply to the registration of a motor vehicle for the registration year that commenced in the calendar year preceding the year the tax is first effective.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.7; P.L.43-1994, SEC.2; P.L.205-2013, SEC.95; P.L.218-2017, SEC.17.
IN Code § 6-3.5-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.(b) The adopting entity may not adopt an ordinance to rescind the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the adopting entity may not adopt an ordinance to rescind the wheel tax if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.3; P.L.205-2013, SEC.96; P.L.218-2017, SEC.18.
IN Code § 6-3.5-5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-7. Increase or Decrease of Tax; Rates

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.Sec. 7. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopted after December 31 but on or before September 1 of the following year apply to vehicles registered after December 31 of the year in which the ordinance to change the rates is adopted. New rates that are established by an ordinance that is adopted after September 1 but before January 1 of the following year apply to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted.(b) The adopting entity may not adopt an ordinance to decrease the wheel tax rate under this section if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.4; P.L.85-1983, SEC.8; P.L.205-2013, SEC.97; P.L.218-2017, SEC.19.
IN Code § 6-3.5-5-7-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-7-b. Increase or Decrease of Tax; Rates

     Note: This version of section effective 1-1-2022. See also preceding version of this section, effective until 1-1-2022.Sec. 7. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopted after December 31 but on or before September 1 of the following year apply to vehicles registered after December 31 of the year in which the ordinance to change the rates is adopted. New rates that are established by an ordinance that is adopted after September 1 but before January 1 of the following year apply 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 wheel tax rates are effective, the wheel tax rates do not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the wheel tax rates are first effective.(b) The adopting entity may not adopt an ordinance to decrease the wheel tax rates under this section if:(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or(2) any bonds issued by the county under IC 8-14-9 are outstanding.As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.4; P.L.85-1983, SEC.8; P.L.205-2013, SEC.97; P.L.218-2017, SEC.19; P.L.111-2021, SEC.3.
IN Code § 6-3.5-5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to:(1) the bureau of motor vehicles; and(2) the department of state revenue;on or before September 1 to be effective January 1 of the following calendar year.(b) For copies required to be sent to the bureau of motor vehicles under subsection (a), an adopting entity shall submit all copies in a manner prescribed by the bureau of motor vehicles.As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.205-2013, SEC.98; P.L.218-2017, SEC.20; P.L.178-2019, SEC.12.
IN Code § 6-3.5-5-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-8.5. Credit Upon Sale of Vehicle

Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax owed for and paid during the current registration year by the owner for the vehicle that was sold. The credit may only be applied by the owner against the wheel tax owed for a vehicle that is purchased during the same registration year.(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.As added by P.L.86-1983, SEC.1. Amended by P.L.256-2017, SEC.9.
IN Code § 6-3.5-5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.5. Local Taxation|Chapter 5. County Wheel Tax|6-3.5-5-9. Collection of Wheel Tax; Service Charge

Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration.(b) The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered.(c) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter.(d) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.(e) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.[Pre-2016 Title 9 Revision Citations: subsection (c) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (d) formerly 9-29-1-10(d); subsection (e) formerly 9-29-1-10(e).]As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.9; P.L.198-2016, SEC.25.