reglab/housing_qa huggingface dataset:
IN Code § 6-6-5.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-10. Tax on Registered Vehicles

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate determined by the following formula:STEP ONE: Determine the number of months remaining until the vehicle's next registration date. A partial month shall be rounded to one (1) month.STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).STEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product.(b) A vehicle that is registered with the department under IC 9-18-2-4.6 (before its expiration) or IC 9-18.1-13-3 or the bureau after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration) or IC 9-18.1 shall be taxed at a rate determined by the formula set forth in subsection (a).(c) This subsection applies after December 31, 2016. A vehicle described in subsection (a) or (b) that has a renewal registration period described in IC 9-18.1-11-3(b) shall be taxed at the annual excise tax rate for the vehicle's current registration period.As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.49; P.L.257-2017, SEC.13.
IN Code § 6-6-5.5-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-11. Procedures in Administering Chapter

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15.As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.
IN Code § 6-6-5.5-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-13. Property Tax Equivalent of Taxes Imposed After February 28, 2001

Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001.(b) The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, commercial vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides as shown on the records of the bureau or where the commercial vehicle is based, as shown on the records of the department. The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the product by two dollars ($2).As added by P.L.181-1999, SEC.2.
IN Code § 6-6-5.5-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-14. Commercial Vehicle Excise Tax Reserve Fund; Establishment

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department.(b) The expenses of administering the fund shall be paid from money in the fund.(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.(e) Any money remaining in the fund on March 1, 2006, shall revert to the motor carrier regulation fund established under IC 8-2.1-23-1.As added by P.L.181-1999, SEC.2.
IN Code § 6-6-5.5-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-16. Commercial Vehicle Excise Tax Fund; Establishment

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department.(b) The expenses of administering the fund shall be paid from money in the fund.(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.As added by P.L.181-1999, SEC.2.
IN Code § 6-6-5.5-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-17. Commercial Vehicle Excise Tax Fund; Deposits; Service Charge

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.(b) The bureau of motor vehicles shall promptly deposit all amounts collected under this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.(c) A contractor providing:(1) full service under IC 9-14.1-3-1; or(2) partial services under IC 9-14.1-3-2;shall remit the amount of commercial vehicle excise tax collected each week to the bureau of motor vehicles for deposit into the commercial vehicle excise tax fund.(d) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.[Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).]As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.
IN Code § 6-6-5.5-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-21. Appropriations for Bureau Expenses

Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the state general fund. The budget agency shall approve all funds paid out of the state general fund as required in this section.As added by P.L.181-1999, SEC.2.
IN Code § 6-6-5.5-22 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 5.5. Commercial Vehicle Excise Tax|6-6-5.5-22. Appropriations for Department Expenses

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the International Registration Plan shall be paid out of the general fund. The budget agency shall approve all funds paid out of the general fund as required in this section.As added by P.L.181-1999, SEC.2.
IN Code § 6-6-6-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-1. "Commercial Vessel"

Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce.[Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-2. Taxable Vessel; Rate

Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is three cents ($ .03) per net ton.[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-11 part; 6-1-1-12 part.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-3. Return; Filing

Sec. 3. On or before July 1st of each year, the following persons shall file a tonnage tax return with the state auditor:(1) each navigation company incorporated under the laws of this state; and(2) each person who, on May 1st of that year, owned a commercial vessel which was, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year.The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return.[Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-4. Certified Copy of Registration Certificate Required

Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a certified copy of the most recent registration certificate for each vessel which he owns and which is registered at an Indiana port. The vessel owner shall include with each subsequent return a certified copy of any registration certificate issued to him for such a vessel after the date on which he filed his immediately preceding tonnage tax return.[Pre-1975 Property Tax Recodification Citations: 6-1-1-13; 6-1-1-14.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-5. Liability for Tax; Payment Date

Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnage taxes due for a year on or before July 1st of that year. The state treasurer shall issue a receipt to the owner for the tonnage taxes paid.[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-12 part.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-6. Department of Local Government Finance; Powers and Duties

Sec. 6. For purposes of this chapter, the department of local government finance:(1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter;(2) shall interpret this chapter and instruct a taxing official about the official's duties under it when requested to do so by the official or by a person affected by this chapter;(3) shall see that the taxes imposed by this chapter are collected;(4) shall see that the penalties prescribed under this chapter are enforced; and(5) may exercise those same powers to subpoena and examine records and witnesses which the board has under IC 6-1.1-30-13.[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(1), (2), (4), (5), (7).]Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1977, P.L.2, SEC.33; P.L.90-2002, SEC.307.
IN Code § 6-6-6-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-7. Tax in Lieu of Property Taxes

Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1.[Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.]Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
IN Code § 6-6-6-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-8. Navigation Companies; Failure to File Return; Actions Against

Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1st due date, the state auditor shall report that fact to the attorney general. The attorney general shall then proceed to institute an action against the company for the sequestration of its property, the forfeiture of its charter, and its final dissolution. When the attorney general initiates an action under this section, the company may be required to pay the state, in addition to the delinquent tonnage taxes, a penalty of five hundred dollars ($500).[Pre-1975 Property Tax Recodification Citation: 6-1-1-15.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-9. Navigation Companies; False Returns; Penalty

Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty of one thousand dollars ($1,000). The attorney general shall initiate an action in the name of the state to recover this penalty.[Pre-1975 Property Tax Recodification Citation: 6-1-1-16.]Formerly: Acts 1975, P.L.47, SEC.3.
IN Code § 6-6-6-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6. Commercial Vessel Tonnage Tax|6-6-6-10. Violations by State or Local Officers; Offense

Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform a duty imposed on him under this chapter, commits a Class A misdemeanor.[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1978, P.L.2, SEC.642.
IN Code § 6-6-6.5-0.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 9 of this chapter by P.L.224-2003 apply to aircraft excise taxes and registration fees imposed under this chapter after December 31, 2003.As added by P.L.220-2011, SEC.159.
IN Code § 6-6-6.5-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-2. Necessity of Registration

Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft with the department not later than thirty-one (31) days after the purchase date.(b) Except as otherwise provided in this chapter, any nonresident who bases an aircraft in this state for more than sixty (60) days shall register the aircraft with the department under this chapter not later than sixty (60) days after establishing a base in Indiana.(c) Except as otherwise provided in this chapter, an Indiana resident who owns a homebuilt aircraft shall register the aircraft with the department not later than thirty-one (31) days after the date the Federal Aviation Administration has issued the certificate of registration and air worthiness certificate for the aircraft.(d) Notwithstanding subsection (b), if a nonresident bases an aircraft in Indiana with a dealer or repair station solely for repairing, remodeling, or refurbishing the aircraft, neither the nonresident nor the dealer or repair station is required to register the aircraft with the department under this chapter. However, the dealer or repair station shall file a report with the department the month after the end of each calendar quarter. The report must list only:(1) the name and address of the dealer or repair station;(2) either:(A) the dealer's certification number; or(B) the repair station's certificate number; and(3) the N number of each aircraft that was based in this state for more than sixty (60) days during the preceding quarter.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.19; P.L.93-1983, SEC.2; P.L.65-1997, SEC.5; P.L.97-1998, SEC.2; P.L.24-2007, SEC.3.
IN Code § 6-6-6.5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-3. Application for Registration; Fee

Sec. 3. (a) Any resident of this state who owns an aircraft, and any nonresident who has established a base in this state and bases an aircraft in this state for more than sixty (60) days, which is not exempt from registration under section 9 of this chapter, shall apply to the department for a certificate of registration for such aircraft. The application for such certificate of registration shall be made upon a form to be provided by the department and shall contain such information as the department may require.(b) A fee of ten dollars ($10) shall be charged to file each application for a certificate of registration, and such fee must accompany such application.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.20; P.L.93-1983, SEC.3; P.L.65-1997, SEC.6.
IN Code § 6-6-6.5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-4. Certificate of Registration; Issuance

Sec. 4. The department shall file each application received and, upon determining that the aircraft is required to be registered, shall issue to the owner a certificate of registration together with such other evidence of registration as may be carried or affixed in or on the aircraft as the department may require. If for any reason such aircraft is not required to be registered, the department shall notify the owner within fifteen (15) days of that fact, together with the reasons therefor.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.21; P.L.93-1983, SEC.4.
IN Code § 6-6-6.5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-5. Duration of Registration

Sec. 5. All registration of aircraft shall be valid for one (1) year and shall expire on the regular annual registration date following the year in which the registration is made.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.2; P.L.93-1983, SEC.5.
IN Code § 6-6-6.5-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee

Sec. 7. (a) In the event any certificate of registration is lost, mutilated, destroyed, or becomes illegible, the owner of the aircraft shall immediately make application for and may obtain a duplicate certificate upon such applicant providing the information required concerning such loss, mutilation, destruction, or illegibility satisfactory to the department. Upon the issuance of any duplicate certificate of registration, the previous certificate of registration last issued shall be void.(b) A fee of ten dollars ($10) shall be charged for each duplicate certificate of registration issued by the department.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.23; P.L.100-1987, SEC.1; P.L.65-1997, SEC.7.
IN Code § 6-6-6.5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability

Sec. 8. (a) In the event of the sale or transfer of ownership of an aircraft for which a certificate of registration has been issued by the department, the owner in whose name the aircraft is registered shall endorse on the back of the certificate of registration and deliver such certificate to the purchaser or transferee at the time of the sale or delivery to him of such aircraft and shall within thirty-one (31) days notify the department in the manner prescribed by the department of such sale or transfer.(b) The purchaser or transferee of such aircraft, within thirty-one (31) days of such sale or transfer, shall apply to the department for the transfer of the registration of such aircraft to his name and the issuance of a new certificate of registration. The department shall file such application and, upon determining that the registration of such aircraft should be transferred, shall transfer the registration and issue a new certificate of registration. A fee of ten dollars ($10) shall be charged for such transfer of registration.(c) When the sale or transfer of ownership occurs, the buyer or transferee shall ascertain from the department the amount of excise tax which the purchaser or transferee will be required to pay under section 15 of this chapter.(d) A person shall pay the gross retail tax or use tax to the department on the earlier of:(1) the time the aircraft is registered; or(2) not later than thirty-one (31) days after the purchase date;unless the person presents proof to the department that the gross retail tax or use tax has already been paid with respect to the purchase of the aircraft or proof that the taxes are inapplicable because of an exemption.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.3; Acts 1980, P.L.74, SEC.24; P.L.100-1987, SEC.2; P.L.65-1997, SEC.8; P.L.97-1998, SEC.3.
IN Code § 6-6-6.5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10. Dealer Certificate; Necessity

Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate.Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P.L.65-1997, SEC.10.
IN Code § 6-6-6.5-10.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 6.5. Aircraft License Excise Tax|6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration

Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department:(1) Be registered as a retail merchant with the department and submit proof of that registration to the department.(2) Complete and submit the annual aircraft dealer application form provided by the department.(3) Submit normal business records to prove that the applicant is a bona fide dealer.(4) Submit a twenty-five dollar ($25) fee for the certificate. The fee may not be refunded if the certificate is denied.(b) The initial certificate is valid for the calendar year of issuance or any remaining portion of the calendar year. However, an applicant applying in December may specifically indicate in the application that dealership status begins in the next calendar year.As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.