2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5. Motor Vehicle Excise Tax › 6-6-5-9. Administration and Collection of Taxes; Service Charge; Report; Distribution of Credited Delinquent Taxes

Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize 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 its administration of the motor vehicle registration laws of the state of Indiana in accordance with the procedures, in the manner, and to the extent that the bureau considers necessary and proper to implement and effectuate the administration and collection of the vehicle excise tax imposed by this chapter.
(b) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each vehicle excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.
(c) The bureau of motor vehicles shall report the vehicle 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 vehicle 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 of motor vehicles on the first working day following the week of collection. Except as provided in subsection (e), any amount collected by the department which represents interest or a penalty shall be retained by the department and used to pay its 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 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 vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the vehicle a license plate issued by another state.
The total amount collected by the department 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 for the credit of the county in which the person resides. The amount shall be reported to the bureau of motor vehicles 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 or credit cards.
(g) On or before April 1 of each year, the bureau shall provide to the auditor of state the amount of vehicle excise taxes collected 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 penalty or interest described in subsection (e);
that have been credited to the county under subsection (e). 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 10 of this chapter.
(i) The commissioner of insurance shall prescribe the form of the bonds or crime policies required by this section.
[Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).]
Formerly: Acts 1969, c.423, s.9; Acts 1971, P.L.73, SEC.5; Acts 1972, P.L.55, SEC.2; Acts 1973, P.L.54, SEC.6. As amended by Acts 1977(ss), P.L.8, SEC.3; P.L.42-1986, SEC.5; P.L.335-1989(ss), SEC.15; P.L.2-1991, SEC.46; P.L.44-1992, SEC.3; P.L.49-1995, SEC.7; P.L.62-1996, SEC.1; P.L.115-1998, SEC.1; P.L.70-1998, SEC.2; P.L.184-2007, SEC.5; P.L.107-2008, SEC.3; P.L.131-2008, SEC.21; P.L.149-2015, SEC.17; P.L.149-2016, SEC.30; P.L.198-2016, SEC.35; P.L.256-2017, SEC.37.