reglab/housing_qa huggingface dataset:
IN Code § 6-6-4.1-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo

Sec. 19. (a) The department or the state police department may impound a carrier's commercial motor vehicle if:(1) the carrier has not obtained an annual permit, a trip permit, a temporary authorization, or a repair and maintenance permit (as required under sections 12 through 13 of this chapter) and the vehicle is operating on an Indiana highway;(2) there is not an emblem displayed on the vehicle as required by section 12 of this chapter, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway; or(3) the cab card required under section 12 of this chapter is altered, false, or fictitious, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway.(b) To obtain possession of a vehicle impounded under this section, the carrier must first obtain:(1) the annual permit, trip permit, temporary authorization, or repair and maintenance permit;(2) a cab card; and(3) an emblem for the vehicle;as required by this chapter.(c) Any cargo in an impounded vehicle shall be released, if the cargo is to be loaded into another commercial motor vehicle that is in compliance with this chapter.As added by P.L.97-1987, SEC.41. Amended by P.L.8-1988, SEC.7; P.L.46-1994, SEC.4.
IN Code § 6-6-4.1-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-20. Failure to Keep Books and Records; Penalty

Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4.As added by P.L.97-1987, SEC.42. Amended by P.L.185-2018, SEC.17; P.L.215-2018(ss), SEC.3.
IN Code § 6-6-4.1-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-22. Carriers; Interest on Nonpayment

Sec. 22. (a) If a carrier:(1) fails to file a return for taxes due under this chapter;(2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or(3) incurs a deficiency upon a determination by the department;the carrier is subject to interest on the nonpayment.(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017, SEC.55.
IN Code § 6-6-4.1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-23. Penalty

Sec. 23. (a) If a person:(1) fails to file a return for the tax due under this chapter on or by the due date for the return;(2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or(3) incurs, upon examination by the department, a deficiency that is due to negligence;the person is subject to a penalty.(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.As added by P.L.60-1990, SEC.9. Amended by P.L.1-1991, SEC.67; P.L.129-2001, SEC.15.
IN Code § 6-6-4.1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-24. Proposed Assessment; Protest; Hearing

Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is:(1) considered a tax payment not made by the due date;(2) subject to sections 22 and 23 of this chapter; and(3) subject to IC 6-8.1-10 concerning the imposition of penalties and interest.(b) The department shall issue notice and prescribe a period for payment and protest under the provisions of the International Fuel Tax Agreement entered into by the department pursuant to IC 6-8.1-3-14. The notice of proposed assessment is prima facie evidence that the department's claim for the unpaid tax is valid. The burden of proving that the proposed assessment is wrong rests with the person against whom the proposed assessment is made. If the person files a protest and requires a hearing on the protest, the department shall set the hearing at the department's earliest convenient time and shall notify the person by United States mail of the time, date, and location of the hearing. The department may hold the hearing at the location of the department's choice in Indiana.As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.
IN Code § 6-6-4.1-25 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-25. Registration or Licensure of Vehicle Required to Obtain Annual Motor Carrier Fuel Tax Permit or License; Proof of Issuance of Permit or License

Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from the department. The bureau of motor vehicles may not register or license a motor bus, truck, tractor, trailer, or semitrailer used or intended to be used by the owner for transportation of property until the owner furnishes the bureau of motor vehicles with reasonable proof that the owner has a permit or license issued by the department.As added by P.L.69-1991, SEC.16. Amended by P.L.129-2001, SEC.17.
IN Code § 6-6-4.1-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement

Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reasonable proof of registration:(1) under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14; and(2) under IC 9-18.1, if applicable.As added by P.L.69-1991, SEC.17. Amended by P.L.1-1992, SEC.21; P.L.129-2001, SEC.18; P.L.257-2017, SEC.10.
IN Code § 6-6-4.1-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-27. Information Sharing; Confidential Information

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9.(b) For purposes of this section, the department may not divulge information:(1) regarding the motor carrier fuel taxes paid by specific motor carriers; or(2) contained on quarterly tax reports of specific motor carriers.The department may provide statistical information that does not identify the amount of tax paid by a specific carrier.As added by P.L.69-1991, SEC.18. Amended by P.L.1-1992, SEC.22; P.L.198-2016, SEC.30.
IN Code § 6-6-5-0.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The following amendments to this chapter apply as follows:(1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989.(2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its repeal) applies to boating years beginning after December 31, 1989.(3) The amendments made to sections 5 and 14 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.(4) The addition of section 9.5 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.As added by P.L.220-2011, SEC.158. Amended by P.L.256-2017, SEC.19.
IN Code § 6-6-5-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-0.5. 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) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.As added by P.L.256-2017, SEC.20.
IN Code § 6-6-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-1. Definitions; Applicability

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter.(b) The following definitions apply throughout this chapter:(1) "Last preceding annual excise tax liability" means either:(A) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or(B) the amount of excise tax liability to which a vehicle that was registered after the owner's last preceding annual registration date would have been subject if it had been registered on that date.(2) "Light truck" means a truck registered with a declared gross weight of eleven thousand (11,000) pounds or less.(3) "Owner" means the person in whose name the vehicle is registered.(4) "Vehicle" means a vehicle subject to annual registration as a condition of its operation on the public highways pursuant to the vehicle registration laws of the state.Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44; P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.
IN Code § 6-6-5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-2. Vehicle Excise Tax; Imposition; Proof of Payment of Property Tax Not Required; Unpaid Tax

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter:(1) Passenger motor vehicles.(2) Motorcycles.(3) Motor driven cycles.(4) Collector vehicles.(5) Trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less.(6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less.(7) Mini-trucks.(8) Military vehicles.(b) The vehicle excise tax is imposed on a vehicle:(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) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.(d) Subject to subsection (e), the 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.(e) If the vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the 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.Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981, P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7; P.L.146-2008, SEC.352; P.L.256-2017, SEC.22; P.L.178-2019, SEC.23.
IN Code § 6-6-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-3. Valuation of Vehicles

Sec. 3. (a) This section applies to vehicles that:(1) are registered as:(A) passenger motor vehicles;(B) motorcycles;(C) collector vehicles; or(D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and(2) are model years 1981 and later.(b) The bureau shall adopt rules under IC 4-22-2 to determine the value of vehicles to which this section applies as the basis for measuring the vehicle excise tax. The rules must determine the value of a vehicle as of the time it is first offered for sale as a new vehicle in Indiana.(c) For each vehicle, beginning with the 1990 model year, the bureau shall reduce the value determined under subsection (b) by dividing:(1) the price determined under subsection (b); by(2) one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles as published by the Bureau of Labor Statistics, United States Department of Labor.(d) The bureau shall classify each vehicle based on the value determined under subsection (c) according to the following schedule:
IN Code § 6-6-5-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-3.5. Trailer Registration; Weight; Fees

Sec. 3.5. (a) Trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.(b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten dollars ($10) per year.(c) Vehicles registered as mini-trucks shall be assessed a vehicle excise tax in an amount of thirty dollars ($30) per year.(d) Vehicles registered as military vehicles shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.(e) Vehicles that are model years 1980 or earlier shall be assessed a vehicle excise tax in an amount of twelve dollars ($12) per year.As added by P.L.256-2017, SEC.24. Amended by P.L.147-2018, SEC.3.
IN Code § 6-6-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-5. Amount of Tax Credit Against Tax

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is entitled, applicable to property taxes payable in the year in which the excise tax imposed by this chapter is due, after allowance of the deduction on real estate and personal property owned by the person, shall reduce the vehicle excise tax in the amount of two dollars ($2) on each one hundred dollars ($100) of taxable value or major portion thereof. The county auditor shall, upon request, furnish a certified statement to the person verifying the credit allowable under this section, and the statement shall be presented to and retained by the bureau to support the credit.Formerly: Acts 1969, c.423, s.5; Acts 1973, P.L.54, SEC.3; Acts 1975, P.L.21, SEC.10. As amended by Acts 1979, P.L.216, SEC.2; Acts 1980, P.L.38, SEC.22; Acts 1982, P.L.60, SEC.2; P.L.91-1983, SEC.2; P.L.33-1990, SEC.13; P.L.240-1991(ss2), SEC.53; P.L.25-1995, SEC.57; P.L.26-1996, SEC.8; P.L.6-1997, SEC.127; P.L.149-2015, SEC.15; P.L.250-2015, SEC.43; P.L.198-2016, SEC.32; P.L.256-2017, SEC.26.
IN Code § 6-6-5-6.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-6.7. "Passenger Motor Vehicle"; Credits for Rental Vehicles; Inspection of Records

Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is entitled to a credit against the vehicle excise tax liability owed for the passenger motor vehicle or light truck for that registration year.(b) The maximum credit that an owner is entitled to claim under this section against the vehicle excise tax owed for all the passenger motor vehicles and light trucks to which subsection (a) applies for a registration year equals the lesser of:(1) the total vehicle excise taxes due for those passenger motor vehicles and light trucks for that registration year, before the application of the credit allowed by this section; or(2) the total auto rental excise taxes collected by the owner during the immediately preceding registration year.(c) A passenger motor vehicle or light truck is regularly rented by a person in the regular course of the person's business during a registration year if the passenger motor vehicle or light truck is rented by the person to another person an average of ten (10) days each month of the registration year that the person owned the passenger motor vehicle or light truck.As added by P.L.79-1985, SEC.2. Amended by P.L.335-1989(ss), SEC.10; P.L.2-1991, SEC.45; P.L.214-2007, SEC.1; P.L.256-2017, SEC.32.
IN Code § 6-6-5-7.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-7.4. Refund of Taxes Paid for Vehicle Used in Other State

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date:(1) the owner registers the vehicle for use in another state;(2) the owner pays tax for use of the vehicle to another state for the same time period which the tax was paid under this chapter; and(3) the amount of the refund is at least four dollars ($4).(b) The refund provided under subsection (a) is equal to:(1) the annual vehicle excise tax paid for use of the vehicle by the owner of the vehicle for the year; minus(2) the sum of:(A) one-twelfth (1/12) of the annual vehicle excise tax paid for use of the vehicle for each full or partial calendar month between the date the annual vehicle excise tax was due and the date the owner registered the vehicle for use in another state; and(B) a fee of three dollars ($3) to cover costs of processing the refund.The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1.(c) To claim the refund provided by this section, the owner of the vehicle must provide the bureau with:(1) a request for a refund on a form furnished by the bureau; and(2) proof that a tax described in subsection (a)(2) was paid.As added by P.L.335-1989(ss), SEC.12. Amended by P.L.184-2007, SEC.4; P.L.3-2008, SEC.65; P.L.256-2017, SEC.34.
IN Code § 6-6-5-7.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-7.7. Tax Credit or Refund Claims; Inspection of Records; Improperly Allowed Claims

Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person.(b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, was properly allowed against the vehicle excise tax imposed on a vehicle owned by the person.(c) If the bureau determines that a credit or refund, or both, was improperly allowed for a particular vehicle, the person that claimed the credit or refund, or both, shall pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by the bureau.As added by P.L.335-1989(ss), SEC.13. Amended by P.L.198-2016, SEC.34; P.L.256-2017, SEC.35.
IN Code § 6-6-5-10.4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-10.4. Verification of Taxes Collected for Each Taxing Unit

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected 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, records, and materials to support the proper assessment, collection, and refund of excise taxes.Formerly: Acts 1971, P.L.73, SEC.6; Acts 1973, P.L.54, SEC.7. As amended by P.L.70-1998, SEC.3; P.L.198-2016, SEC.36.
IN Code § 6-6-5-10.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-10.5. Municipal Corporations; Estimates of Amounts to Be Distributed

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such municipal corporation shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. The term "municipal corporation" shall mean any county, city, town, township, school corporation, public library or other taxing district.Formerly: Acts 1971, P.L.74, SEC.2.
IN Code § 6-6-5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-11. Registration of Vehicle Without Payment of Tax; Offenses

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the registration commits a Class B misdemeanor.Formerly: Acts 1969, c.423, s.11. As amended by Acts 1978, P.L.2, SEC.641; Acts 1981, P.L.94, SEC.4; Acts 1982, P.L.43, SEC.7; P.L.198-2016, SEC.37.
IN Code § 6-6-5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5. Motor Vehicle Excise Tax|6-6-5-13. Agents for Collection of Tax

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this section may receive and collect on behalf of the bureau the taxes imposed by this chapter and those registration fees and charges that the bureau directs. A collection agency that contracts with the bureau under this section shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and such other requirements, including the posting of a bond, that the bureau may establish.Formerly: Acts 1969, c.423, s.13. As amended by P.L.2-1988, SEC.16; P.L.256-2017, SEC.39.