reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-21. Tax Payment Form

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces for the following information:
(1) The owner's name and address.
(2) The name of the county and the address of the location where the boat has its tax situs for the registration year.
(3) A description of the boat, including the manufacturer's specified length for the boat.
(4) The age of the boat.
(5) The class prescribed for the boat under this chapter.
(6) The excise tax imposed on the boat for the registration year under this chapter.
(7) The boat's state registration or Coast Guard documentation number, if any, and any other information reasonably required by the department of natural resources.
(8) The signature of the boat owner on the owner's copy of the form verifying that the information is true and correct and acknowledging that the boat owner will be subject to penalties for perjury for providing false information.
(9) Any other information prescribed by the state board of accounts.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3; P.L.164-2020, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-25. Failure to Pay Tax; Penalty

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-26. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed by P.L.164-2020, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter.
(b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the person's leasing business to any law enforcement officer who requests the information for purposes of enforcing this chapter.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-29. Transfer of Money Collected by Bmv

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows:
(1) On or before the eleventh day of each month, the bureau of motor vehicles shall transfer to the bureau of motor vehicles commission fund an amount equal to five percent (5%) of each excise tax transaction completed by the bureau. The money is to be used to cover the expenses incurred by or on behalf of the bureau of motor vehicles in administering this chapter.
(2) On or before the tenth day of each month, the bureau of motor vehicles shall distribute to each county the excise tax collections for the county for the preceding month. The bureau of motor vehicles shall include a report with each distribution showing the information necessary for the county auditor to allocate the revenue among the taxing units of the county.
(3) The bureau of motor vehicles shall deposit the revenue from the boat registration fee imposed by IC 9-31-3-9 (before its repeal) and IC 9-18.1-14.5-6 in the conservation officers marine enforcement fund established by IC 14-9-8-21.5, the fish and wildlife fund established by IC 14-22-3-2, and the lake and river enhancement fund established by IC 14-22-3.5, as provided in IC 9-31-3-9 (before its repeal) or IC 9-18.1-14.5-6.
(b) Money credited to each county's account in the state general fund is appropriated to make the distributions and the transfers required by subsection (a). The distributions shall be made upon warrants drawn from the state general fund.
As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4; P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51; P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5; P.L.261-2013, SEC.36; P.L.216-2014, SEC.7; P.L.198-2016, SEC.56; P.L.178-2019, SEC.31; P.L.164-2020, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-30. Excise Tax Summary

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following:
(1) The number of boats by county.
(2) The number of boats by class.
(3) The amount of excise tax collected by class.
The bureau shall send a copy of the summary to the auditor of state, the department of natural resources, and the county assessors.
As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-32. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed by P.L.44-1992, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-33. County Treasurer; Duties

Sec. 33. The county treasurer shall do the following:
(1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period.
(2) In the manner and at the times prescribed in IC 6-1.1-27, make a settlement with the county auditor for the boat excise taxes received under this chapter.
(3) In the manner prescribed by the state board of accounts, maintain records concerning the boat excise taxes received and distributed.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-34. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed by P.L.44-1992, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-35. Repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed by P.L.164-2020, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 11. Boat Excise Tax › 6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation

Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. For that purpose, the assessed valuation of the boat is the quotient of:
(1) the excise tax collected in the county multiplied by one hundred (100); divided by
(2) the gross property tax rate for the political subdivision or municipal corporation.
As added by P.L.98-1989, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-3. "Carrier"

Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a).
As added by P.L.277-2013, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-4. "Road Tax"

Sec. 4. As used in this chapter, "road tax" means any of the following:
(1) The gasoline tax (IC 6-6-1.1).
(2) The special fuel tax (IC 6-6-2.5).
(3) The motor carrier fuel tax (IC 6-6-4.1).
As added by P.L.277-2013, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-5. Tax Credit Claim

Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.
(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:
(1) October 30 in 2014 and each year thereafter.
(2) January 30 in 2015 and each year thereafter.
(3) April 30 in 2015 and each year thereafter.
(4) July 30 in 2015 and each year thereafter.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-6. Tax Credit Amount

Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in:
(1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or
(2) the previous calendar quarter for compressed natural gas consumed after June 30, 2014.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-8. Refundable Credit

Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1.
As added by P.L.277-2013, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 12. Road Tax Credit › 6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit under this chapter commits a Class C infraction.
As added by P.L.277-2013, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-2. "Aviation Fuel"

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-4. "Person"

Sec. 4. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-5. "Retailer"

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-6. Excise Tax Imposed

Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.
(b) For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-7. Exempt Entities

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:
(1) the United States or an agency or instrumentality of the United States;
(2) the state of Indiana;
(3) the Indiana Air National Guard;
(4) a common carrier of passengers or freight; or
(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.
As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-8. Exemption Certificates

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-9. Schedule of Remittance

Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-10. Method of Remittance

Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-11. Collection Allowance

Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability

Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and remit state gross retail and use taxes through the department's online tax filing program. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.
As added by P.L.288-2013, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability

Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.
(b) A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.
(c) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.
As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 13. Aviation Fuel Excise Tax › 6-6-13-15. Deposit of Aviation Fuel Excise Tax Revenue

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows:
(1) Before July 1, 2017, in the state general fund.
(2) After June 30, 2017, and before July 1, 2021, as follows:
(A) Fifty percent (50%) in the state general fund.
(B) Fifty percent (50%) in the airport development grant fund established by IC 8-21-11-4.
(3) After June 30, 2021, in the airport development grant fund established by IC 8-21-11-4.
As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.57; P.L.165-2021, SEC.100.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-1. "Alternative Fuel"

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-3. "Special Fuel"

Sec. 3. As used in this chapter, "special fuel" has the meaning set forth in IC 6-6-2.5-22.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-4. Alternative Fuel Decals; Annual Fees

Sec. 4. (a) The owner of one (1) of the following motor vehicles that is registered in Indiana and that is propelled by alternative fuel shall obtain an alternative fuel decal for the motor vehicle and pay an annual fee in accordance with the following schedule:
SCHEDULE
Motor Vehicle
Annual Fee
A passenger motor vehicle, truck, or bus,
the declared gross weight of which is
equal to or less than 9,000 pounds.
$150
A recreational vehicle.
$150
A truck or bus, the declared gross
weight of which is greater than 9,000 pounds
but equal to or less than 11,000 pounds.
$262.50
An alternative fuel delivery truck powered
by alternative fuel, which is a truck the
declared gross weight of which is greater
than 11,000 pounds.
$375
A truck or bus, the declared gross weight
of which is greater than 11,000 pounds,
except an alternative fuel delivery truck.
$450
A tractor, designed to be used with a
semitrailer.
$750
Only one (1) fee is required to be paid per motor vehicle per year.
(b) The annual fee may be prorated on a quarterly basis if:
(1) application is made after June 30 of a year; and
(2) the motor vehicle is newly:
(A) converted to alternative fuel;
(B) purchased; or
(C) registered in Indiana.
As added by P.L.212-2014, SEC.9. Amended by P.L.218-2017, SEC.58.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-5. Temporary Trip Permits

Sec. 5. (a) The owner of a motor vehicle that is propelled by alternative fuel and is:
(1) registered outside Indiana; and
(2) operated on a public highway in Indiana;
shall obtain a temporary trip permit. An alternative fuel temporary trip permit may be purchased from a licensed propane dealer who sells alternative fuels.
(b) A temporary trip permit is valid for seventy-two (72) hours from the time of purchase. The fee for each permit is five dollars and fifty cents ($5.50). The fee for an alternative temporary trip permit must be collected from the purchaser by the licensed propane dealer and paid monthly to the administrator on forms prescribed by the department.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-6. Propane Dealer License

Sec. 6. (a) Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer. A person may apply for a propane dealer license on a form prescribed by the department. The department may make any reasonable investigation of an applicant before issuing a license to the applicant. The fee for a propane dealer license is fifty dollars ($50).
(b) The department shall issue a license card to each applicant approved for a propane dealer license. A licensed propane dealer shall display the license card in a conspicuous place at each location operated by the licensed propane dealer where alternative fuel is dispensed into motor vehicles in Indiana.
(c) The department may rescind a propane dealer license if the propane dealer fails to comply with any requirement of this chapter.
(d) Fees collected under this section must be deposited, allocated, and distributed in the same manner that special fuel taxes are deposited, allocated, and distributed under IC 6-6-2.5-67.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-7. Alternative Fuel Decal Application

Sec. 7. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative fuel who applies for a decal, pays to the administrator the fee, and provides the information that is required by the administrator.
(b) An alternative fuel decal is effective from April 1 of each year through March 31 of the next year. The administrator may extend the expiration date for not more than thirty (30) days. During the month of March, the owner shall display the valid decal through March 31 or the decal issued to the owner for the next twelve (12) months. If the administrator grants an extension of the expiration date, the owner shall continue to display the decal for which the extension was granted.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-8. Affixing an Alternative Fuel Decal; Replacement

Sec. 8. (a) The owner of a motor vehicle propelled by alternative fuel shall affix the alternative fuel decal to the lower left side of the front windshield of the motor vehicle for which it was issued. The decal may be displayed only on the motor vehicle for which the decal was issued.
(b) Upon application of the owner and surrender of a decal, the administrator may issue a new decal or give credit toward the fee for a decal for another vehicle or for a subsequent twelve (12) months. Upon receipt of the new decal or a credit statement, the owner shall return to the administrator:
(1) the old decal; or
(2) a sworn statement indicating that the old decal has been destroyed.
(c) A credit under this section shall be computed by multiplying the fee paid for the old decal by a fraction. The denominator of the fraction is the number of whole and partial quarters for which the old decal was issued. The numerator of the fraction is the number of remaining whole quarters that the old decal would have been valid.
(d) A credit under this section may not be given during the last three (3) months before the decal expires.
(e) No refunds may be allowed under this section.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 14. Alternative Fuel Decals › 6-6-14-9. Alternative Fuel Decal; Use of Alternative Fuels

Sec. 9. A person may place or cause to be placed alternative fuel into the fuel supply tank of a motor vehicle only under one (1) of the following conditions:
(1) The motor vehicle has a valid alternative fuel decal affixed to the front windshield.
(2) The operator has a copy of a completed application for a decal for the motor vehicle, which application was filed with the department not more than thirty (30) days before the sale of the fuel.
As added by P.L.212-2014, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-2. Definitions

Sec. 2. The following definitions apply throughout this chapter:
(1) "Department" refers to the department of state revenue.
(2) "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 or the excise tax imposed under this chapter.
(3) "Heavy rental equipment" means all rented tangible personal property:
(A) that is owned by a person or business that:
(i) primarily rents equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018; and
(ii) is a retail merchant in the business of renting heavy equipment, including any attachments or accessories;
(B) that is not intended to be permanently affixed to any real property; and
(C) that is not subject to registration under IC 9-18.1 for use on a public highway (as defined in IC 9-25-2-4).
A person is considered to primarily rent equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018, if the rental of the equipment generates the largest portion of the person's gross revenue and the person lists 532412 as the person's principal business activity code on the person's Indiana adjusted gross income tax return. In the case of a person who is an affiliate included in an Indiana consolidated or combined adjusted gross income tax return, the person may provide a copy of the federal Form 851 filed with the Internal Revenue Services that lists 532412 as the person's principal business activity code. For purposes of this chapter, the department may rely on the principal business activity code listed for the person on the person's Indiana adjusted gross income tax return of the federal Form 851, and the person may not apply any change to the listing on any amended return or subsequent return or federal form for purposes of this chapter without the approval of the department.
(4) "Person" has the meaning set forth in IC 6-2.5-1-3.
(5) "Rental" means any transfer of possession or control of heavy rental equipment for consideration:
(A) for a period not to exceed three hundred sixty-five (365) days; or
(B) for a period that is open ended under the terms of the rental contract with no specified end date.
(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8.
As added by P.L.188-2018, SEC.3. Amended by P.L.10-2019, SEC.41; P.L.234-2019, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-3. Imposition of the Heavy Equipment Rental Excise Tax; Rate of Tax; Collection

Sec. 3. (a) An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.
(b) The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.
(c) A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.26; P.L.156-2020, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-4. Exemptions

Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply:
(1) The rentee is:
(A) the United States government;
(B) the state;
(C) a political subdivision (as defined in IC 36-1-2-13); or
(D) an agency or instrumentality of an entity described in clauses (A) through (C).
(2) The transaction is a subrent of the heavy rental equipment from a rentee to another person, and the rentee was liable for the tax imposed under this chapter.
(3) The heavy rental equipment is rented for mining purposes or would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered the owner of the equipment for income tax purposes or property tax purposes.
(b) A rentee asserting an exemption under subsection (a) shall complete the form prescribed by the department and the retail merchant may rely on the completed form.
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-5. Liability for Tax; Collection

Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.
As added by P.L.188-2018, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-6. Payment and Sourcing of the Tax; Credit for Misclassification

Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5.
(b) The heavy equipment rental excise tax imposed under this chapter shall be sourced to the business location of the retail merchant from which the heavy rental equipment is rented.
(c) The return to be filed for the payment of the heavy equipment 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.
(d) In the event of a misclassification, a person shall receive a credit:
(1) for any Indiana property tax paid on the equipment for a calendar year against any excise tax owed on the equipment in the same calendar year; and
(2) for any excise tax paid on the equipment for a calendar year against any Indiana property tax owed on the equipment in the same calendar year.
As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 15. Heavy Equipment Rental Excise Tax › 6-6-15-7. Heavy Equipment Rental Excise Tax Account; Distributions and Apportionment of the Tax

Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account.
(b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax account must be distributed to counties as provided by this section.
(c) The amount to be distributed to a county treasurer under this section equals the part of the total heavy equipment rental excise taxes being distributed that were initially imposed and collected from within that county 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 the taxing districts within the county where heavy equipment rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.
(d) A county treasurer shall deposit heavy equipment rental excise tax distributions in 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 heavy equipment 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 heavy equipment rental excise tax is sourced by the department under section 6(b) of this chapter.
(f) Before January 1, 2020, the heavy equipment rental excise taxes distributed to a taxing unit must be deposited in the taxing unit's levy excess fund under IC 6-1.1-18.5-17, or in the case of a school corporation, the school corporation's levy excess fund under IC 20-44-3.
(g) After December 31, 2019, the heavy equipment rental excise taxes distributed to a taxing unit must be allocated among the taxing unit's funds in the same proportion that the taxing unit's property tax collections are allocated among those funds.
(h) After December 31, 2019, taxing units of a county may request and receive advances of heavy equipment rental excise tax revenues in the manner provided under IC 5-13-6-3.
(i) All distributions from the heavy equipment rental excise tax account must be made by warrants issued by the auditor of state to the treasurer of state ordering those distributions to the appropriate county treasurer.
As added by P.L.188-2018, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Department" refers to the department of state revenue.
(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5.
(3) "Passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.
(4) "Peer to peer vehicle sharing program" has the meaning set forth in IC 24-4-9.2-4.
(5) "Person" has the meaning set forth in IC 6-2.5-1-3.
(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:
(A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or
(B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;
(7) "Shared vehicle driver" has the meaning set forth in IC 24-4-9.2-7.
(8) "Shared vehicle owner" has the meaning set forth in IC 24-4-9.2-8.
(9) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(10) "Vehicle owner" means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.
As added by P.L.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-2. Imposition of Tax; Tax Rate

Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.
(b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals:
(1) the gross retail income received by the retail merchant for the sharing of the passenger motor vehicle or truck; multiplied by
(2) two percent (2%).
(c) The gross retail income from each transaction under this section is the total amount of consideration paid by the shared vehicle driver, including the payment of any fee, commission, or other charge by the peer to peer vehicle sharing program, except that it does not include any taxes on such a transaction.
As added by P.L.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-3. Exemptions

Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds.
(b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the vehicle sharing excise tax if the sharing is part of the services provided by the director for a funeral.
(c) The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax.
As added by P.L.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-4. Shared Vehicle Driver Liable for Tax

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:
(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or
(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;
as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.
As added by P.L.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing 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 vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax.
(c) The return to be filed for the payment of the vehicle sharing 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, in a manner prescribed by the department.
As added by P.L.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 16. Vehicle Sharing Excise Tax › 6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.
(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing 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 vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.
(d) The county treasurer shall deposit vehicle sharing 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 vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.
(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.
(g) All distributions from the vehicle sharing 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.108-2019, SEC.128.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-0.3. Use of Revenue Stamps Paid for Before July 1, 2002, After June 30, 2002; Conditions

Sec. 0.3. Notwithstanding section 14 of this chapter, revenue stamps paid for before July 1, 2002, and in the possession of a distributor may be used after June 30, 2002, only if the full amount of the tax imposed by section 12 of this chapter, as effective after June 30, 2002, and as amended by P.L.192-2002(ss), is remitted to the department under the procedures prescribed by the department.
As added by P.L.220-2011, SEC.160.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-0.4. Use of Revenue Stamps Paid for Before July 1, 2007, After June 30, 2007; Conditions

Sec. 0.4. Notwithstanding section 14 of this chapter, revenue stamps paid for before July 1, 2007, and in the possession of a distributor may be used after June 30, 2007, only if the full amount of the tax imposed by section 12 of this chapter, as effective after June 30, 2007, and as amended by P.L.218-2007, is remitted to the department under the procedures prescribed by the department.
As added by P.L.220-2011, SEC.161.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-1. Purpose; Liability for Tax; Separation of Price and Tax

Sec. 1. It is the intent and purpose of this chapter to levy a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes. It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state. Notwithstanding any other provisions contained in this chapter, the liability for the excise taxes imposed by this chapter shall be conclusively presumed to be on the retail purchaser or ultimate consumer, precollected for convenience and facility only. When such taxes are paid by any other person, such payment shall be considered as an advance payment and shall be added to the price of the cigarettes and recovered from the ultimate consumer or user. Distributors, wholesalers, or retailers may state the amount of the tax separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of such cigarettes.
Formerly: Acts 1947, c.222, s.1; Acts 1963(ss), c.37, s.1. As amended by P.L.2-1988, SEC.20.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-2. "Cigarette"

Sec. 2. Unless the context requires otherwise, "cigarette" shall mean and include any roll for smoking or heating made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material not containing tobacco. Provided the definition in this section shall not be construed to include cigars (as defined in IC 6-7-2-0.3). Excepting where context clearly shows that cigarettes alone are intended, the term "cigarettes" shall mean and include cigarettes upon which a tax is imposed by sections 12 and 13 of this chapter.
Formerly: Acts 1947, c.222, s.2. As amended by P.L.2-1988, SEC.21; P.L.191-2016, SEC.1; P.L.137-2022, SEC.57.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-3. "Individual Package"

Sec. 3. Unless the context requires otherwise, "individual package" shall mean and include every individual packet, box, or other container used to contain or to convey cigarettes to the consumer.
Formerly: Acts 1947, c.222, s.3. As amended by Acts 1980, P.L.60, SEC.1; P.L.191-2016, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-4. "Person" or "Company"

Sec. 4. Unless the context hereof requires otherwise, the term "person" or the term "company," herein used interchangeably, means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, municipal corporation or any other political subdivision of the state engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-5. "Department"

Sec. 5. Unless the context hereof requires otherwise, "department" shall mean the Indiana department of state revenue and its duly authorized assistants and employees.
Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-6. "Distributor"

Sec. 6. Unless the context requires otherwise, "distributor" shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer of cigarettes, or who purchases for resale cigarettes directly from a manufacturer of cigarettes, or from a wholesaler, jobber, or distributor outside of the state of Indiana who is not a distributor holding a registration certificate issued under this chapter.
Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-7. "Retailer"

Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.
Formerly: Acts 1947, c.222, s.7.
2023 Indiana Code › Title 6. Taxation › Article 7. Tobacco Taxes › Chapter 1. Cigarette Tax › 6-7-1-8. "Consumption", "Consumer", and "Consume"

Sec. 8. Unless the context hereof requires otherwise, "consumption" shall mean the possession for use or the use of a cigarette or cigarettes for the purpose of smoking the same; the term "consumer" shall mean the person so using the same; and the term "consume" shall mean so to use the same.
Formerly: Acts 1947, c.222, s.8.