reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3.1. State Tax Liability Credits › Chapter 40.9. Attainable Homeownership Tax Credit › 6-3.1-40.9-13. Maximum Amount of Credits

Effective 1-1-2024.
Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed four million dollars ($4,000,000) in each state fiscal year. However, any amounts carried forward under section 9(a) of this chapter shall first be deducted from the total amount of tax credits that may be awarded for the succeeding state fiscal year.
(b) The department shall record the time of filing of each claim for a credit under this chapter and shall approve the credits, if they otherwise qualify, in the chronological order in which the claims for the credit are filed in the state fiscal year.
As added by P.L.201-2023, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 3.1. State Tax Liability Credits › Chapter 40.9. Attainable Homeownership Tax Credit › 6-3.1-40.9-14. Information Concerning the Credit on the Department Website

Effective 1-1-2024.
Sec. 14. The department, on a website used by the department to provide information to the public, shall provide the following information:
(1) The application for the credit provided in this chapter.
(2) A timeline for receiving the credit provided in this chapter.
(3) The total amount of credits awarded under this chapter during the current state fiscal year.
As added by P.L.201-2023, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 3.1. State Tax Liability Credits › Chapter 40.9. Attainable Homeownership Tax Credit › 6-3.1-40.9-15. Adoption of Rules

Effective 1-1-2024.
Sec. 15. The department may adopt rules under IC 4-22-2 to implement this chapter.
As added by P.L.201-2023, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 3.1. State Tax Liability Credits › Chapter 40.9. Attainable Homeownership Tax Credit › 6-3.1-40.9-16. Expiration

Effective 1-1-2024.
Sec. 16. This chapter expires January 1, 2030.
As added by P.L.201-2023, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The following amendments to this chapter apply as follows:
(1) The amendments made to section 7 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.
(2) The addition of section 7.3 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.
As added by P.L.220-2011, SEC.146.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a surtax first.
(2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
(3) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).
(4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.
(5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.
(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-1.1. Local Income Tax Council

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.
As added by P.L.205-2013, SEC.86. Amended by P.L.197-2016, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-3. Vehicles Subject to Tax

Sec. 3. If an adopting entity adopts an ordinance imposing the surtax after December 31 but before September 1 of the following year, a vehicle is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the surtax after August 31 but before the following January 1, a vehicle is subject to the tax if it is registered in the county after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.2; P.L.43-1994, SEC.1; P.L.205-2013, SEC.88; P.L.218-2017, SEC.12; P.L.178-2019, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-4. Rescission of Surtax and Wheel Tax

Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If the adopting entity adopts such an ordinance, the surtax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.
(b) The adopting entity may not adopt an ordinance to rescind the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to rescind the wheel tax. In addition, the adopting entity may not adopt an ordinance to rescind the surtax if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1; P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-5. Increase or Decrease of Surtax

Sec. 5. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the surtax rate or amount. The new surtax rate or amount must be within the range of rates or amounts prescribed by section 2 of this chapter. A new rate or amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to vehicles registered after December 31 of the year in which the ordinance to change the rate or amount is adopted. A new rate or amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax rate or amount is effective, the surtax rate or amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax rate or amount is first effective.
(b) The adopting entity may not adopt an ordinance to decrease the surtax rate or amount under this section if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2; P.L.205-2013, SEC.90; P.L.218-2017, SEC.14; P.L.178-2019, SEC.5; P.L.111-2021, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 6. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rate or amount of the surtax, the adopting entity shall send a copy of the ordinance, and, if applicable, a copy of the letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to the bureau of motor vehicles on or before September 1, to be effective January 1 of the following calendar year.
(b) An adopting entity shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.255-1996, SEC.3; P.L.205-2013, SEC.91; P.L.218-2017, SEC.15; P.L.178-2019, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection

Sec. 7. Except for a person described under section 7.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the greater of seven dollars and fifty cents ($7.50), the amount established under section 2 of this chapter, or the product of:
(1) the amount determined under section 7.3 of this chapter for the vehicle, as adjusted under section 7.4 of this chapter; multiplied by
(2) the surtax rate in effect at the time of registration.
The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017, SEC.5; P.L.114-2021, SEC.2; P.L.236-2023, SEC.70.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-7.3. Surtax; Amount; Schedule

Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c).
(b) The amount to be used in section 7 of this chapter, for a vehicle described in IC 6-6-5-3.5, is the amount assessed under IC 6-6-5-3.5.
(c) The schedule to be used in determining the amount to be used in section 7 of this chapter for a vehicle that is not described in IC 6-6-5-3.5 is as follows:
Age
I
II
III
IV
V
0
$12
$36
$60
$96
$132
1
12
30
51
84
114
2
12
27
42
72
96
3
12
24
33
60
78
4
12
18
24
48
66
5
12
12
18
36
54
6
12
12
12
24
42
7
12
12
12
18
24
8
12
12
12
12
12
9
12
12
12
12
12
and thereafter
Age
VI
VII
VIII
IX
X
0
$168
$206
$246
$300
$344
1
147
184
220
268
298
2
126
154
186
230
260
3
104
127
156
196
224
4
82
101
128
164
191
5
63
74
98
130
157
6
49
60
75
104
129
7
30
40
54
80
106
8
18
21
34
40
50
9
12
12
12
12
12
and thereafter
Age
XI
XII
XIII
XIV
XV
0
$413
$500
$600
$700
$812
1
358
434
520
607
705
2
312
378
450
529
614
3
269
326
367
456
513
4
229
278
300
389
420
5
188
228
242
319
338
6
155
188
192
263
268
7
127
129
129
181
181
8
62
62
62
87
87
9
21
26
30
36
42
and thereafter
Age
XVI
XVII
0
$938
$1,063
1
814
922
2
709
795
3
611
693
4
521
591
5
428
483
6
353
383
7
258
258
8
125
125
9
49
55
and thereafter
As added by P.L.33-1990, SEC.12. Amended by P.L.255-1996, SEC.5; P.L.147-2018, SEC.1; P.L.178-2019, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund

Sec. 7.4. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount of surtax computed under section 7.3 of this chapter shall be reduced in the same manner as the excise tax is reduced under IC 6-6-5-7.2.
(b) The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2.
(c) If the name of the owner of a vehicle is legally changed and the change has caused a change in the owner's annual registration date, the surtax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2.
(d) The owner of a vehicle who moves out of state in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a refund that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.4.
As added by P.L.11-1999, SEC.2. Amended by P.L.3-2008, SEC.61; P.L.178-2019, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax

Sec. 7.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when the person obtains a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(c) A person described in subsection (a) is not subject to additional surtax payments under this chapter for a trailer described in subsection (a) after the surtax payment is made under subsection (b).
(d) This section expires December 31, 2023.
As added by P.L.114-2021, SEC.3. Amended by P.L.236-2023, SEC.71.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-9. Collections; Remittance; Report

Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.149-2015, SEC.3; P.L.111-2021, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-12. Appropriation of Money Derived From Surtax

Sec. 12. In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. The city-county council may not appropriate money derived from the surtax for any other purpose.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1982, P.L.33, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use

Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "_________ County Surtax Fund".
(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county surtax fund during that month among the county and the cities and the towns in the county. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county surtax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the surtax revenues it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction; or
(2) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-14. Estimate of Revenues; Distribution

Sec. 14. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the surtax shall provide the county council with an estimate of the surtax revenues to be received by the county during the next calendar year. The county shall show the estimated surtax revenues in its budget estimate for the calendar year.
(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the surtax shall provide the county and each city and town in the county with an estimate of the surtax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated surtax revenues in its budget estimate for the calendar year.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.218-2017, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-15. Repealed

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.42-1986, SEC.3; P.L.2-1991, SEC.37. Repealed by P.L.149-2015, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-15.5. Service Charge

Sec. 15.5. (a) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter.
(b) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.
(c) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.
[Pre-2016 Title 9 Revision Citations: subsection (a) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (b) formerly 9-29-1-10(d); subsection (c) formerly 9-29-1-10(a).]
As added by P.L.149-2015, SEC.7. Amended by P.L.198-2016, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 4. County Vehicle Excise Tax › 6-3.5-4-16. Violations; Offense

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.149-2015, SEC.8; P.L.256-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a wheel tax first.
(2) "Bus" has the meaning set forth in IC 9-13-2-17.
(3) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).
(4) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
(5) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).
(6) "Political subdivision" has the meaning set forth in IC 34-6-2-110.
(7) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(8) "School bus" has the meaning set forth in IC 9-13-2-161(a).
(9) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(10) "State agency" has the meaning set forth in IC 34-6-2-141.
(11) "Tractor" has the meaning set forth in IC 9-13-2-180.
(12) "Trailer" has the meaning set forth in IC 9-13-2-184(a).
(13) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
(14) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(15) "Wheel tax" means the tax imposed under this chapter.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-1.1. Local Income Tax Council

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.
As added by P.L.205-2013, SEC.93. Amended by P.L.197-2016, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax

Sec. 2. (a) The adopting entity of any county may, subject to the limitation imposed by subsection (b), adopt an ordinance to impose a county wheel tax in accordance with this chapter on each vehicle that:
(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this chapter; and
(3) is registered in the county.
(b) The adopting entity of a county may not adopt an ordinance to impose the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to impose the county vehicle excise tax.
(c) The adopting entity may impose the wheel tax at a different rate for each of the classes of vehicles listed in section 3 of this chapter. In addition, the adopting entity may establish different rates within the classes of buses, semitrailers, trailers, tractors, and trucks based on weight classifications of those vehicles that are established by the bureau of motor vehicles for use throughout Indiana. However, the wheel tax rate for a particular class or weight classification of vehicles:
(1) may not be less than five dollars ($5) and may not exceed forty dollars ($40), if the county does not use a transportation asset management plan approved by the Indiana department of transportation; or
(2) may not be less than five dollars ($5) and may not exceed eighty dollars ($80), if the county uses a transportation asset management plan approved by the Indiana department of transportation.
The adopting entity shall state the initial wheel tax rates in the ordinance that imposes the tax.
(d) Subject to subsection (e), a wheel tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
(e) If the county wheel tax imposed by this chapter was not paid for one (1) or more preceding years, the bureau may collect only the county wheel tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.6; P.L.205-2013, SEC.94; P.L.146-2016, SEC.9; P.L.256-2017, SEC.8; P.L.178-2019, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-3. Vehicles Subject to Tax

Sec. 3. The wheel tax applies to the following classes of vehicles:
(1) buses;
(2) recreational vehicles;
(3) semitrailers;
(4) trailers with a declared gross weight of more than nine thousand (9,000) pounds; and
(5) trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-4. Exempt Vehicles

Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by this state;
(2) owned by a state agency of this state;
(3) owned by a political subdivision of this state;
(4) subject to the annual license excise surtax imposed under IC 6-3.5-4;
(5) a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their members;
(6) a school bus; or
(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-5. Registration of Vehicles

Sec. 5. If an adopting entity adopts an ordinance imposing the wheel tax after December 31 but before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the wheel tax after August 31 but before the following January 1, a vehicle described in section 2(a) of this chapter is subject to the tax if it is registered in the county after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the tax is effective, the tax does not apply to the registration of a motor vehicle for the registration year that commenced in the calendar year preceding the year the tax is first effective.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.7; P.L.43-1994, SEC.2; P.L.205-2013, SEC.95; P.L.218-2017, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.
(b) The adopting entity may not adopt an ordinance to rescind the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the adopting entity may not adopt an ordinance to rescind the wheel tax if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.3; P.L.205-2013, SEC.96; P.L.218-2017, SEC.18.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-7. Increase or Decrease of Tax; Rates

Sec. 7. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopted after December 31 but on or before September 1 of the following year apply to vehicles registered after December 31 of the year in which the ordinance to change the rates is adopted. New rates that are established by an ordinance that is adopted after September 1 but before January 1 of the following year apply to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the wheel tax rates are effective, the wheel tax rates do not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the wheel tax rates are first effective.
(b) The adopting entity may not adopt an ordinance to decrease the wheel tax rates under this section if:
(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or
(2) any bonds issued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.4; P.L.85-1983, SEC.8; P.L.205-2013, SEC.97; P.L.218-2017, SEC.19; P.L.111-2021, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies

Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to:
(1) the bureau of motor vehicles; and
(2) the department of state revenue;
on or before September 1 to be effective January 1 of the following calendar year.
(b) For copies required to be sent to the bureau of motor vehicles under subsection (a), an adopting entity shall submit all copies in a manner prescribed by the bureau of motor vehicles.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.205-2013, SEC.98; P.L.218-2017, SEC.20; P.L.178-2019, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-8.5. Credit Upon Sale of Vehicle

Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax owed for and paid during the current registration year by the owner for the vehicle that was sold. The credit may only be applied by the owner against the wheel tax owed for a vehicle that is purchased during the same registration year.
(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.
As added by P.L.86-1983, SEC.1. Amended by P.L.256-2017, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-9. Collection of Wheel Tax; Service Charge

Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration.
(b) The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered.
(c) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter.
(d) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.
(e) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.
[Pre-2016 Title 9 Revision Citations: subsection (c) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (d) formerly 9-29-1-10(d); subsection (e) formerly 9-29-1-10(e).]
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.9; P.L.198-2016, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles

Sec. 9.5. (a) This section applies to a wheel tax that is:
(1) adopted after June 30, 2007; or
(2) collected after June 30, 2017.
(b) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.
(c) A voucher from the department of state revenue showing payment of the wheel tax may be accepted by the bureau of motor vehicles in lieu of the payment required under section 9 of this chapter.
As added by P.L.211-2007, SEC.31. Amended by P.L.85-2017, SEC.23; P.L.218-2017, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-11. Collections; Remittance; Report

Sec. 11. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.11; P.L.111-2021, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department

Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall:
(1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and
(2) file a wheel tax collections report with the county auditor;
in the same manner and at the same time that the bureau of motor vehicles is required to remit and report under section 11 of this chapter.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007, SEC.32; P.L.198-2016, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-14. Appropriation of Money Derived From Wheel Tax

Sec. 14. (a) In the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to:
(1) the department of transportation established by IC 36-3-5-4 for use by the department under law; or
(2) an authority established under IC 36-7-23.
(b) The city-county council may not appropriate money derived from the wheel tax for any other purpose.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8; P.L.346-1989(ss), SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use

Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the "County Wheel Tax Fund".
(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county wheel tax fund during that month among the county and the cities and the towns in the county. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3).
(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county wheel tax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).
(d) A county, city, or town may only use the wheel tax revenues it receives under this section:
(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;
(2) as a contribution to an authority established under IC 36-7-23; or
(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.9; P.L.346-1989(ss), SEC.2; P.L.146-2016, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-16. Estimate of Revenues; Distribution

Sec. 16. (a) On or before October 1 of each year, the auditor of a county that contains a consolidated city of the first class and that has adopted the wheel tax shall provide the county council with an estimate of the wheel tax revenues to be received by the county during the next calendar year. The county shall show the estimated wheel tax revenues in its budget estimate for the calendar year.
(b) On or before October 1 of each year, the auditor of a county that does not contain a consolidated city of the first class and that has adopted the wheel tax shall provide the county and each city and town in the county with an estimate of the wheel tax revenues to be distributed to that unit during the next calendar year. The county, city, or town shall show the estimated wheel tax revenues in its budget estimate for the calendar year.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.218-2017, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-17. Repealed

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986, SEC.4; P.L.2-1991, SEC.39. Repealed by P.L.149-2015, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 5. County Wheel Tax › 6-3.5-5-18. Violations; Offense

Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.14.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-0.5. Ordinance Amendments; Application; Liability

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.
(2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.
(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.
(5) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).
(6) "Municipality" has the meaning set forth in IC 36-1-2-11.
(7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.
(8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:
(1) at least seven dollars and fifty cents ($7.50); and
(2) not more than twenty-five dollars ($25).
The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.
(b) Subject to the limits and requirements of this section and except as provided in IC 6-6-5-0.5(2), the fiscal body of an eligible municipality may do any of the following:
(1) Impose the municipal vehicle excise tax at the same amount on each vehicle that is subject to the tax.
(2) Impose the municipal vehicle excise tax on vehicles subject to the tax at one (1) or more different amounts based on the class of vehicle listed in IC 6-6-5-2(a).
(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel tax.
(d) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.
(e) Except as provided under section 8.5 of this chapter (before its expiration on December 31, 2023) and subject to subsection (f), a municipal 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.
(f) If the municipal vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the municipal 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.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.11; P.L.178-2019, SEC.14; P.L.114-2021, SEC.4; P.L.236-2023, SEC.72.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-3. Vehicles Subject to Tax

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24; P.L.178-2019, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-4. Rescission of Surtax and Wheel Tax

Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle registered after December 31 of the year in which the ordinance is adopted.
(b) A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25; P.L.178-2019, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 3.5. Local Taxation › Chapter 10. Municipal Vehicle Excise Tax › 6-3.5-10-5. Increase or Decrease of Surtax

Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to motor vehicles registered after December 31 of the year in which the ordinance to change the amount is adopted. A new amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax amount is effective, the surtax amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax amount is first effective.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.26; P.L.111-2021, SEC.5.