reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-14.5. Agreements; Limitations; Transmittals

Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to the following matters:
(1) Determining the base state for users.
(2) Specifying records requirements for users.
(3) Specifying audit procedures.
(4) Exchanging information.
(5) Defining persons eligible for tax licensing.
(6) Defining qualified motor vehicles.
(7) Determining if bonding is required.
(8) Specifying reporting requirements and periods, including the following:
(A) Establishing uniform penalties and interest rates for late reporting.
(B) Determining methods for collecting and forwarding motor fuel taxes, special fuel taxes, and penalties to another state or jurisdiction.
(9) Any other provisions designed to facilitate the administration of the agreement.
(b) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limit the authority of the general assembly to do any of the following:
(1) Determine whether to impose a tax.
(2) Determine tax rates.
(3) Define tax exemptions or deductions.
(4) Determine what constitutes a taxable event that results in the imposition of a tax.
(5) Determine any other matters related to the powers described in subdivisions (1) through (4).
(c) If:
(1) Indiana becomes a member of the International Fuel Tax Agreement;
(2) another member jurisdiction of the International Fuel Tax Agreement nets all of its International Fuel Tax Agreement returns received in a month according to the terms of the International Fuel Tax Agreement; and
(3) the overall result of the netting is that:
(A) more of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) was collected and will be transmitted to the department; or
(B) more of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 must be refunded to carriers and will be transmitted from the department;
the transmittal described in subdivision (3) shall be done through the International Fuel Tax Agreement Clearinghouse or its successor program according to the terms of the International Fuel Tax Agreement.
(d) The funds received or requested as part of a transmittal described in subsection (c) shall be deposited or credited in the following manner:
(1) A transmittal to the department from a member jurisdiction of the International Fuel Tax Agreement of a collection of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) from carriers based in that member jurisdiction shall be deposited in the manner prescribed in section 5 of this chapter.
(2) A request to the department from a member jurisdiction of the International Fuel Tax Agreement of amounts of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 to be refunded to carriers based in that member jurisdiction shall be credited in the manner prescribed in IC 6-6-1.1-803.
As added by P.L.129-2001, SEC.12. Amended by P.L.185-2018, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-15. Enforcement

Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter.
As added by Acts 1982, P.L.59, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns

Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for:
(1) furnishing information to and receiving information from other states, jurisdictions, or the International Fuel Tax Agreement clearinghouse, except as prohibited by IC 6-8.1-3-7; and
(2) the cooperative audit of the reports and returns of carriers with the appropriate authorities of any other state or jurisdiction that imposes a tax similar to the tax imposed under this chapter.
An officer or employee of another state or jurisdiction who audits reports and returns under an agreement made under this chapter or IC 6-8.1-3-12 is considered an authorized agent of this state for the purpose of the audit. A cooperative audit conducted under an agreement made under this section has the same effect as an audit conducted by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.129-2001, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement

Sec. 17. If a carrier:
(1) fails to file a quarterly report required by this chapter;
(2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);
(3) files a report after the date established under this chapter;
(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;
(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or
(6) fails to remit taxes under section 10(g) of this chapter;
the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3; P.L.45-2011, SEC.3; P.L.185-2018, SEC.16; P.L.211-2023, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-18. Violations; Penalties

Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction.
(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.
As added by Acts 1982, P.L.59, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo

Sec. 19. (a) The department or the state police department may impound a carrier's commercial motor vehicle if:
(1) the carrier has not obtained an annual permit, a trip permit, a temporary authorization, or a repair and maintenance permit (as required under sections 12 through 13 of this chapter) and the vehicle is operating on an Indiana highway;
(2) there is not an emblem displayed on the vehicle as required by section 12 of this chapter, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway; or
(3) the cab card required under section 12 of this chapter is altered, false, or fictitious, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway.
(b) To obtain possession of a vehicle impounded under this section, the carrier must first obtain:
(1) the annual permit, trip permit, temporary authorization, or repair and maintenance permit;
(2) a cab card; and
(3) an emblem for the vehicle;
as required by this chapter.
(c) Any cargo in an impounded vehicle shall be released, if the cargo is to be loaded into another commercial motor vehicle that is in compliance with this chapter.
As added by P.L.97-1987, SEC.41. Amended by P.L.8-1988, SEC.7; P.L.46-1994, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-20. Failure to Keep Books and Records; Penalty

Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4.
As added by P.L.97-1987, SEC.42. Amended by P.L.185-2018, SEC.17; P.L.215-2018(ss), SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-21. Repealed

As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018, SEC.18; P.L.215-2018(ss), SEC.4. Repealed by P.L.146-2020, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-22. Carriers; Interest on Nonpayment

Sec. 22. (a) If a carrier:
(1) fails to file a return for taxes due under this chapter;
(2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or
(3) incurs a deficiency upon a determination by the department;
the carrier is subject to interest on the nonpayment.
(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.
As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017, SEC.55.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-23. Penalty

Sec. 23. (a) If a person:
(1) fails to file a return for the tax due under this chapter on or by the due date for the return;
(2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or
(3) incurs, upon examination by the department, a deficiency that is due to negligence;
the person is subject to a penalty.
(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.
As added by P.L.60-1990, SEC.9. Amended by P.L.1-1991, SEC.67; P.L.129-2001, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-24. Proposed Assessment; Protest; Hearing

Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is:
(1) considered a tax payment not made by the due date;
(2) subject to sections 22 and 23 of this chapter; and
(3) subject to IC 6-8.1-10 concerning the imposition of penalties and interest.
(b) The department shall issue notice and prescribe a period for payment and protest under the provisions of the International Fuel Tax Agreement entered into by the department pursuant to IC 6-8.1-3-14. The notice of proposed assessment is prima facie evidence that the department's claim for the unpaid tax is valid. The burden of proving that the proposed assessment is wrong rests with the person against whom the proposed assessment is made. If the person files a protest and requires a hearing on the protest, the department shall set the hearing at the department's earliest convenient time and shall notify the person by United States mail of the time, date, and location of the hearing. The department may hold the hearing at the location of the department's choice in Indiana.
As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-25. Registration or Licensure of Vehicle Required to Obtain Annual Motor Carrier Fuel Tax Permit or License; Proof of Issuance of Permit or License

Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from the department. The bureau of motor vehicles may not register or license a motor bus, truck, tractor, trailer, or semitrailer used or intended to be used by the owner for transportation of property until the owner furnishes the bureau of motor vehicles with reasonable proof that the owner has a permit or license issued by the department.
As added by P.L.69-1991, SEC.16. Amended by P.L.129-2001, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement

Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reasonable proof of registration:
(1) under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14; and
(2) under IC 9-18.1, if applicable.
As added by P.L.69-1991, SEC.17. Amended by P.L.1-1992, SEC.21; P.L.129-2001, SEC.18; P.L.257-2017, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-27. Information Sharing; Confidential Information

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9.
(b) For purposes of this section, the department may not divulge information:
(1) regarding the motor carrier fuel taxes paid by specific motor carriers; or
(2) contained on quarterly tax reports of specific motor carriers.
The department may provide statistical information that does not identify the amount of tax paid by a specific carrier.
As added by P.L.69-1991, SEC.18. Amended by P.L.1-1992, SEC.22; P.L.198-2016, SEC.30.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The following amendments to this chapter apply as follows:
(1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989.
(2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its repeal) applies to boating years beginning after December 31, 1989.
(3) The amendments made to sections 5 and 14 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.
(4) The addition of section 9.5 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.
As added by P.L.220-2011, SEC.158. Amended by P.L.256-2017, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-0.5. Application

Sec. 0.5. This chapter does not apply to the following:
(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.
(2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to:
(A) the tax imposed under this chapter; and
(B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).
(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-1. Definitions; Applicability

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter.
(b) The following definitions apply throughout this chapter:
(1) "Last preceding annual excise tax liability" means either:
(A) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or
(B) the amount of excise tax liability to which a vehicle that was registered after the owner's last preceding annual registration date would have been subject if it had been registered on that date.
(2) "Light truck" means a truck registered with a declared gross weight of eleven thousand (11,000) pounds or less.
(3) "Owner" means the person in whose name the vehicle is registered.
(4) "Vehicle" means a vehicle subject to annual registration as a condition of its operation on the public highways pursuant to the vehicle registration laws of the state.
Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44; P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-2. Vehicle Excise Tax; Imposition; Proof of Payment of Property Tax Not Required; Unpaid Tax

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter:
(1) Passenger motor vehicles.
(2) Motorcycles.
(3) Motor driven cycles.
(4) Collector vehicles.
(5) Except for a trailer described in section 0.5(2) of this chapter, trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less.
(6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less.
(7) Mini-trucks.
(8) Military vehicles.
(b) The vehicle excise tax is imposed on a vehicle:
(1) instead of the ad valorem property tax levied for state or local purposes; and
(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.
(c) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.
(d) Subject to subsection (e), the vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
(e) If the vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the vehicle excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981, P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7; P.L.146-2008, SEC.352; P.L.256-2017, SEC.22; P.L.178-2019, SEC.23; P.L.236-2023, SEC.89.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-3. Valuation of Vehicles

Sec. 3. (a) This section applies to vehicles that:
(1) are registered as:
(A) passenger motor vehicles;
(B) motorcycles;
(C) collector vehicles; or
(D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and
(2) are model years 1981 and later.
(b) The bureau shall adopt rules under IC 4-22-2 to determine the value of vehicles to which this section applies as the basis for measuring the vehicle excise tax. The rules must determine the value of a vehicle as of the time it is first offered for sale as a new vehicle in Indiana.
(c) For each vehicle, beginning with the 1990 model year, the bureau shall reduce the value determined under subsection (b) by dividing:
(1) the price determined under subsection (b); by
(2) one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles as published by the Bureau of Labor Statistics, United States Department of Labor.
(d) The bureau shall classify each vehicle based on the value determined under subsection (c) according to the following schedule:
Class
I
less than $ 1,500
Class
II
at least $ 1,500
but less than $ 2,250
Class
III
at least $ 2,250
but less than $ 3,000
Class
IV
at least $ 3,000
but less than $ 4,000
Class
V
at least $ 4,000
but less than $ 5,500
Class
VI
at least $ 5,500
but less than $ 7,000
Class
VII
at least $ 7,000
but less than $ 8,500
Class
VIII
at least $ 8,500
but less than $10,000
Class
IX
at least $10,000
but less than $12,500
Class
X
at least $12,500
but less than $15,000
Class
XI
at least $15,000
but less than $18,000
Class
XII
at least $18,000
but less than $22,000
Class
XIII
at least $22,000
but less than $25,000
Class
XIV
at least $25,000
but less than $30,000
Class
XV
at least $30,000
but less than $35,000
Class
XVI
at least $35,000
but less than $42,500
Class
XVII
$42,500
and over
(e) The age of a vehicle is determined by subtracting the model year from the current calendar year.
(f) The tax schedule is as follows:
Age
I
II
III
IV
V
0
$12
$36
$50
$50
$66
1
12
30
50
50
57
2
12
27
42
50
50
3
12
24
33
50
50
4
12
18
24
48
50
5
12
12
18
36
50
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
$84
$103
$123
$150
$172
1
74
92
110
134
149
2
63
77
93
115
130
3
52
64
78
98
112
4
50
52
64
82
96
5
50
50
50
65
79
6
49
50
50
52
65
7
30
40
50
50
53
8
18
21
34
40
50
9
12
12
12
12
12
and thereafter
Age
XI
XII
XIII
XIV
XV
0
$207
$250
$300
$350
$406
1
179
217
260
304
353
2
156
189
225
265
307
3
135
163
184
228
257
4
115
139
150
195
210
5
94
114
121
160
169
6
78
94
96
132
134
7
64
65
65
91
91
8
50
50
50
50
50
9
21
26
30
36
42
and thereafter
Age
XVI
XVII
0
$469
$532
1
407
461
2
355
398
3
306
347
4
261
296
5
214
242
6
177
192
7
129
129
8
63
63
9
49
50
and thereafter.
Formerly: Acts 1969, c.423, s.3; Acts 1971, P.L.73, SEC.2. As amended by P.L.24-1986, SEC.31; P.L.335-1989(ss), SEC.8; P.L.90-2002, SEC.304; P.L.256-2017, SEC.23; P.L.147-2018, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-3.5. Trailer Registration; Weight; Fees

Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.
(b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten dollars ($10) per year.
(c) Vehicles registered as mini-trucks shall be assessed a vehicle excise tax in an amount of thirty dollars ($30) per year.
(d) Vehicles registered as military vehicles shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.
(e) Vehicles that are model years 1980 or earlier shall be assessed a vehicle excise tax in an amount of twelve dollars ($12) per year.
As added by P.L.256-2017, SEC.24. Amended by P.L.147-2018, SEC.3; P.L.236-2023, SEC.90.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-4. Repealed

Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As amended by Acts 1982, P.L.60, SEC.1; P.L.91-1983, SEC.1. Repealed by P.L.256-2017, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-5. Amount of Tax Credit Against Tax

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is entitled, applicable to property taxes payable in the year in which the excise tax imposed by this chapter is due, after allowance of the deduction on real estate and personal property owned by the person, shall reduce the vehicle excise tax in the amount of two dollars ($2) on each one hundred dollars ($100) of taxable value or major portion thereof. The county auditor shall, upon request, furnish a certified statement to the person verifying the credit allowable under this section, and the statement shall be presented to and retained by the bureau to support the credit.
Formerly: Acts 1969, c.423, s.5; Acts 1973, P.L.54, SEC.3; Acts 1975, P.L.21, SEC.10. As amended by Acts 1979, P.L.216, SEC.2; Acts 1980, P.L.38, SEC.22; Acts 1982, P.L.60, SEC.2; P.L.91-1983, SEC.2; P.L.33-1990, SEC.13; P.L.240-1991(ss2), SEC.53; P.L.25-1995, SEC.57; P.L.26-1996, SEC.8; P.L.6-1997, SEC.127; P.L.149-2015, SEC.15; P.L.250-2015, SEC.43; P.L.198-2016, SEC.32; P.L.256-2017, SEC.26.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-5.1. Repealed

As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-6. Repealed

Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9; P.L.3-2008, SEC.63. Repealed by P.L.256-2017, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-6.7. "Passenger Motor Vehicle"; Credits for Rental Vehicles; Inspection of Records

Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is entitled to a credit against the vehicle excise tax liability owed for the passenger motor vehicle or light truck for that registration year.
(b) The maximum credit that an owner is entitled to claim under this section against the vehicle excise tax owed for all the passenger motor vehicles and light trucks to which subsection (a) applies for a registration year equals the lesser of:
(1) the total vehicle excise taxes due for those passenger motor vehicles and light trucks for that registration year, before the application of the credit allowed by this section; or
(2) the total auto rental excise taxes collected by the owner during the immediately preceding registration year.
(c) A passenger motor vehicle or light truck is regularly rented by a person in the regular course of the person's business during a registration year if the passenger motor vehicle or light truck is rented by the person to another person an average of ten (10) days each month of the registration year that the person owned the passenger motor vehicle or light truck.
As added by P.L.79-1985, SEC.2. Amended by P.L.335-1989(ss), SEC.10; P.L.2-1991, SEC.45; P.L.214-2007, SEC.1; P.L.256-2017, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-7. Repealed

Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts 1973, P.L.54, SEC.4. As amended by Acts 1981, P.L.94, SEC.3; Acts 1982, P.L.60, SEC.3; Acts 1982, P.L.61, SEC.1; P.L.92-1983, SEC.1; P.L.91-1983, SEC.3; P.L.335-1989(ss), SEC.11; P.L.43-1994, SEC.3; P.L.70-1998, SEC.1; P.L.184-2007, SEC.2. Repealed by P.L.3-2008, SEC.269.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-7.4. Refund of Taxes Paid for Vehicle Used in Other State

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date:
(1) the owner registers the vehicle for use in another state;
(2) the owner pays tax for use of the vehicle to another state for the same time period which the tax was paid under this chapter; and
(3) the amount of the refund is at least four dollars ($4).
(b) The refund provided under subsection (a) is equal to:
(1) the annual vehicle excise tax paid for use of the vehicle by the owner of the vehicle for the year; minus
(2) the sum of:
(A) one-twelfth (1/12) of the annual vehicle excise tax paid for use of the vehicle for each full or partial calendar month between the date the annual vehicle excise tax was due and the date the owner registered the vehicle for use in another state; and
(B) a fee of three dollars ($3) to cover costs of processing the refund.
The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1.
(c) To claim the refund provided by this section, the owner of the vehicle must provide the bureau with:
(1) a request for a refund on a form furnished by the bureau; and
(2) proof that a tax described in subsection (a)(2) was paid.
As added by P.L.335-1989(ss), SEC.12. Amended by P.L.184-2007, SEC.4; P.L.3-2008, SEC.65; P.L.256-2017, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-7.7. Tax Credit or Refund Claims; Inspection of Records; Improperly Allowed Claims

Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person.
(b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, was properly allowed against the vehicle excise tax imposed on a vehicle owned by the person.
(c) If the bureau determines that a credit or refund, or both, was improperly allowed for a particular vehicle, the person that claimed the credit or refund, or both, shall pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by the bureau.
As added by P.L.335-1989(ss), SEC.13. Amended by P.L.198-2016, SEC.34; P.L.256-2017, SEC.35.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-8. Repealed

Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15; P.L.335-1989(ss), SEC.14; P.L.261-2013, SEC.33. Repealed by P.L.256-2017, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-10.4. Verification of Taxes Collected for Each Taxing Unit

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, records, and materials to support the proper assessment, collection, and refund of excise taxes.
Formerly: Acts 1971, P.L.73, SEC.6; Acts 1973, P.L.54, SEC.7. As amended by P.L.70-1998, SEC.3; P.L.198-2016, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-10.5. Municipal Corporations; Estimates of Amounts to Be Distributed

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such municipal corporation shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. The term "municipal corporation" shall mean any county, city, town, township, school corporation, public library or other taxing district.
Formerly: Acts 1971, P.L.74, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-11. Registration of Vehicle Without Payment of Tax; Offenses

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the registration commits a Class B misdemeanor.
Formerly: Acts 1969, c.423, s.11. As amended by Acts 1978, P.L.2, SEC.641; Acts 1981, P.L.94, SEC.4; Acts 1982, P.L.43, SEC.7; P.L.198-2016, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-12. Repealed

Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981, P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8. Repealed by P.L.256-2017, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-13. Agents for Collection of Tax

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this section may receive and collect on behalf of the bureau the taxes imposed by this chapter and those registration fees and charges that the bureau directs. A collection agency that contracts with the bureau under this section shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and such other requirements, including the posting of a bond, that the bureau may establish.
Formerly: Acts 1969, c.423, s.13. As amended by P.L.2-1988, SEC.16; P.L.256-2017, SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-14. Limitations on Indebtedness of Political or Municipal Corporations; Effect

Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value.
(b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides.
(c) The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by two dollars ($2).
Formerly: Acts 1969, c.423, s.14. As amended by P.L.2-1988, SEC.17; P.L.98-1989, SEC.7; P.L.33-1990, SEC.15; P.L.6-1997, SEC.128; P.L.256-2017, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-15. Consolidation of Taxes for Taxpayers Owning More Than One Vehicle

Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedures that the bureau considers reasonable and feasible, including the revocation of all registrations of vehicles by an owner if the owner willfully fails and refuses to pay the vehicle excise tax imposed by this chapter. Upon a revocation of a registration under this section, the bureau shall notify the department of state revenue of the name and address of the taxpayer.
Formerly: Acts 1969, c.423, s.15. As amended by P.L.2-1988, SEC.18; P.L.335-1989(ss), SEC.16; P.L.256-2017, SEC.41.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-16. Appropriation for Administration

Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses which would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the general fund. The state budget agency shall approve all funds paid out of the general fund as required in this section.
Formerly: Acts 1969, c.423, s.18. As amended by P.L.2-1988, SEC.19.
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 › 6-6-5.1-1. Application of Chapter

Sec. 1. This chapter does not apply to the following:
(1) A mobile home.
(2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.
(3) A recreational vehicle or truck camper owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.38; P.L.256-2017, SEC.42.
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 › 6-6-5.1-2. Definitions

Sec. 2. The following definitions apply throughout this chapter:
(1) "Bureau" refers to the bureau of motor vehicles.
(2) "Mobile home" has the meaning set forth in IC 6-1.1-7-1.
(3) "Owner" means:
(A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its expiration) or IC 9-18.1; or
(B) in the case of a truck camper, the person holding title to the truck camper.
(4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3.
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.43.
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 › 6-6-5.1-5. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed by P.L.256-2017, SEC.46.
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 › 6-6-5.1-10. Excise Tax; Imposition; Property Tax Assessment Disallowed; Unpaid Tax

Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter:
(1) Recreational vehicles.
(2) Truck campers.
(b) The excise tax is imposed:
(1) instead of the ad valorem property tax levied for state or local purposes; and
(2) in addition to any registration fees imposed on recreational vehicles.
(c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
(d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid:
(1) for recreational vehicles, at the time the recreational vehicle is registered; and
(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.
(e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the 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.
(f) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.
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 › 6-6-5.1-11. Valuation of Vehicles and Campers

Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the recreational vehicle or truck camper is first offered for sale in Indiana.
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.52.
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 › 6-6-5.1-12. Vehicle and Camper Classification

Sec. 12. The bureau shall classify each recreational vehicle and truck camper according to the following classification schedule by the value determined for the recreational vehicle or truck camper under section 11 of this chapter:
Class
I
less than $2,250
Class
II
at least $ 2,250
but less than $ 4,000
Class
III
at least $ 4,000
but less than $ 7,000
Class
IV
at least $ 7,000
but less than $ 10,000
Class
V
at least $10,000
but less than $ 15,000
Class
VI
at least $15,000
but less than $ 22,000
Class
VII
at least $22,000
but less than $ 30,000
Class
VIII
at least $30,000
but less than $ 42,500
Class
IX
at least $42,500
but less than $ 50,000
Class
X
at least $50,000
but less than $ 60,000
Class
XI
at least $60,000
but less than $ 70,000
Class
XII
at least $70,000
but less than $ 80,000
Class
XIII
at least $80,000
but less than $ 90,000
Class
XIV
at least $90,000
but less than $100,000
Class
XV
at least $100,000
but less than $150,000
Class
XVI
at least $150,000
but less than $200,000
Class
XVII
at least $200,000
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.53.
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 › 6-6-5.1-13. Recreational Vehicle or Truck Camper Age

Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year.
(b) The tax schedule is as follows:
Age
I
II
III
IV
V
0
$15
$36
$50
$59
$103
1
12
31
43
51
91
2
12
26
35
41
75
3
12
20
28
38
62
4
12
15
20
34
53
5
12
12
15
26
41
6
12
12
12
16
32
7
12
12
12
13
21
8
12
12
12
12
13
9
12
12
12
12
12
and thereafter
Age
VI
VII
VIII
0
$164
$241
$346
1
148
212
302
2
131
185
261
3
110
161
223
4
89
131
191
5
68
108
155
6
53
86
126
7
36
71
97
8
23
35
48
9
12
12
17
and thereafter
Age
IX
X
XI
XII
0
$470
$667
$879
$1,045
1
412
572
763
907
2
360
507
658
782
3
307
407
574
682
4
253
341
489
581
5
204
279
400
475
6
163
224
317
377
7
116
154
214
254
8
55
70
104
123
9
25
33
46
55
and thereafter
Age
XIII
XIV
XV
XVI
XVII
0
$1,235
$1,425
$1,615
$1,805
$2,375
1
1,072
1,236
1,401
1,566
2,060
2
924
1,066
1,208
1,350
1,777
3
806
929
1,053
1,177
1,549
4
687
793
898
1,004
1,321
5
562
648
734
821
1,080
6
445
514
582
651
856
7
300
346
392
439
577
8
146
168
190
213
280
9
64
74
84
94
123
and thereafter.
As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.18; P.L.250-2015, SEC.44; P.L.198-2016, SEC.39; P.L.256-2017, SEC.54.
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 › 6-6-5.1-15. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.
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 › 6-6-5.1-16. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.
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 › 6-6-5.1-17. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.
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 › 6-6-5.1-18. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59.
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 › 6-6-5.1-19. Repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.
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 › 6-6-5.1-22. Collection Procedures; Duties of County Officials; Distribution

Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections, shall place the 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, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor. The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.
As added by P.L.131-2008, SEC.22.