2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers › 6-6-5.1-21. Administration and Collection of Taxes; Service Charge; Report; Distribution of Credited Delinquent Taxes

Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of:
(1) license branches operated under IC 9-14.1;
(2) full service providers (as defined in IC 9-14.1-1-2); and
(3) partial services providers (as defined in IC 9-14.1-1-3);
in the bureau's administration of the state motor vehicle registration laws in the manner and to the extent the bureau considers necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.
(b) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.
(c) The bureau shall report the excise taxes collected on at least a weekly basis to the county auditor of the county to which the collections are due.
(d) If the excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau on the first working day following the week of collection. Except as provided in subsection (e), money collected by the department that represents interest or a penalty shall be retained by the department and used to pay the department's costs of enforcing this chapter.
(e) This subsection applies only to interest or a penalty collected by the department of state revenue from a person that:
(1) fails to properly register a recreational vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under this chapter; and
(2) during any time after the date by which the recreational vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the recreational vehicle a license plate issued by another state.
The total amount collected by the department of state revenue that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund to the credit of the county in which the person resides. The amount shall be reported to the bureau on the first working day following the week of collection.
(f) The bureau may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. However, if a bank card or credit card vendor charges a vendor transaction charge or discount fee, whether billed to the bureau or charged directly to the bureau's account, the bureau shall collect from a person using the card an official fee that may not exceed the highest transaction charge or discount fee charged to the bureau by bank card or credit card vendors during the most recent collection period. The fee may be collected regardless of retail merchant agreements between the bank card and credit card vendors that may prohibit such a fee. The fee is a permitted additional charge under IC 24-4.5-3-202.
(g) On or before April 1 of each year, the bureau shall provide to the auditor of state the amount of taxes collected under this chapter for each county for the preceding year.
(h) On or before May 10 and November 10 of each year, the auditor of state shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any interest or penalty described in subsection (e);
that have been credited to the county under subsection (c). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 22 of this chapter.
(i) The insurance commissioner shall prescribe the form of the bonds or crime insurance policies required by this section.
[Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).]
As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.21; P.L.198-2016, SEC.42.