reglab/statecodes huggingface dataset:
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 › 6-6-5.1-23. Verification of Taxes Collected for Each Taxing Unit

Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter 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, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter.
As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, 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 › 6-6-5.1-24. Political Subdivisions; Estimates of Amounts to Be Distributed

Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivision must show the estimated amounts to be received for each fund for which a property tax is proposed to be levied.
As added by P.L.131-2008, SEC.22.
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 › 6-6-5.1-25. Registration Without Payment of Tax; Offenses

Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor.
(b) A person that recklessly issues a registration on any recreational vehicle without collecting the tax required to be collected under this chapter with the registration commits a Class B misdemeanor.
As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.44.
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 › 6-6-5.1-28. Limitation on Indebtedness of Political or Municipal Corporations; Effect

Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides.
(c) The assessed valuation of recreational vehicles and truck campers subject to the tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by two dollars ($2).
As added by P.L.131-2008, SEC.22.
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 › 6-6-5.1-30. Application; Calculation of Credits, Refunds, and Taxes

Sec. 30. (a) The following provisions apply to the administration of this chapter:
(1) IC 6-6-5-5.
(2) IC 6-6-5-5.2.
(3) IC 6-6-5-7.2.
(4) IC 6-6-5-7.4.
(5) IC 6-6-5-7.7.
(6) IC 6-6-5-13.
(7) IC 6-6-5-15.
(b) The following apply to the calculation of credits, refunds, and prorated taxes under this chapter for truck campers:
(1) A truck camper is treated as a vehicle.
(2) The registration date for a truck camper is the annual registration date for the owner's vehicles determined by the bureau according to the schedule established under IC 9-18.1-11-1.
As added by P.L.256-2017, SEC.65.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-0.5. 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) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.256-2017, SEC.66.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-1. Definitions

Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in IC 9-18.1, the International Registration Plan, or in IC 6-6-5 ( vehicle excise tax).
(b) The following definitions apply throughout this chapter:
(1) "Base revenue" means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year.
(2) "Commercial vehicle" means a vehicle to which the tax imposed by this chapter applies.
(3) "Department" refers to the department of state revenue.
(4) "Fleet" means one (1) or more apportionable vehicles.
(5) "Indiana based" means a vehicle or fleet of vehicles that is base registered in Indiana under the terms of the International Registration Plan.
(6) "In-state miles" means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year.
(7) "Preceding year" means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought.
(8) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(9) "Tractor" has the meaning set forth in IC 9-13-2-180.
(10) "Trailer" has the meaning set forth in IC 9-13-2-184(a).
(11) "Truck" has the meaning set forth in IC 9-13-2-188(a).
As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss), SEC.238; P.L.198-2016, SEC.45; P.L.256-2017, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-2. Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.19; P.L.2-2007, SEC.127; P.L.198-2016, SEC.46. Repealed by P.L.256-2017, SEC.68.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-3. Imposition; Apportionment; Applicability of Ic 6-8.1; Unpaid Tax

Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter:
(1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
(2) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.
(3) Semitrailers.
(b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a):
(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) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise 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.
(d) Subject to subsection (e), the commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.
(e) If the commercial vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the commercial 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.
(f) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered.
As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69; P.L.178-2019, SEC.25.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-7. Tax on Commercial Vehicles

Sec. 7. (a) The commercial vehicle excise tax for a vehicle to which this chapter applies will be determined by the department on or before October 1 of each year to be effective on January 1 of the following year.
(b) The commercial vehicle excise tax factor is determined in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue for all taxing units using the base revenue determined for each taxing unit under section 19 of this chapter.
STEP TWO: Determine the sum of registration fees paid and collected under IC 9-29-5 (before its expiration) or IC 9-18.1 to register vehicles to which this chapter applies during the state fiscal year that ends June 30 immediately preceding the calendar year for which the tax is first due and payable, excluding:
(A) the transportation infrastructure improvement fees imposed under IC 9-18.1-15; and
(B) the supplemental fees to register electric vehicles and hybrid vehicles imposed under IC 9-18.1-5-12;
during the state fiscal year.
STEP THREE: Determine the tax factor by dividing the STEP ONE result by the STEP TWO result.
(c) Except as otherwise provided in this chapter, the annual commercial vehicle excise tax for commercial vehicles other than semitrailers is determined by multiplying the registration fee under IC 9-29-5 (before its expiration) or IC 9-18.1-5, excluding the supplemental fee to register an electric or hybrid vehicle under IC 9-18.1-5-12, by the tax factor determined in subsection (b).
(d) The annual commercial vehicle excise tax for a semitrailer shall be determined by multiplying sixteen dollars and seventy-five cents ($16.75) by the tax factor determined in subsection (b).
(e) The amount of the commercial vehicle excise tax determined under this section shall be rounded upward to the next full dollar amount.
As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.20; P.L.182-2009(ss), SEC.239; P.L.293-2013(ts), SEC.24; P.L.216-2014, SEC.6; P.L.198-2016, SEC.47; P.L.256-2017, SEC.70; P.L.185-2018, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-7.5. Farm Vehicles

Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor as described in IC 9-29-5-13 (before its expiration) or IC 9-18.1-7 is fifty percent (50%) of the amount listed in this chapter for a truck, trailer, or semitrailer and tractor of the same declared gross weight.
As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.48.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-8.5. Credit

Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's annual registration year is entitled to a credit if during that registration year:
(1) the owner sells the vehicle and purchases a new vehicle of the same or greater weight;
(2) the vehicle is destroyed and replaced with a vehicle of the same or greater weight; or
(3) the vehicle was registered in error at a greater weight than required.
(b) Except as provided in subsection (c), the amount of the credit is equal to the remainder of:
(1) the commercial vehicle excise tax paid for the vehicle, reduced by;
(2) one-twelfth (1/12) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale or replacement of the vehicle.
The credit applies to the tax due on any other vehicle purchased or subsequently registered by the owner in the same registrant's annual registration year.
(c) The owner of a vehicle registered in error at a greater weight than required is entitled to receive a credit equal to the commercial vehicle excise tax paid for the vehicle registered at the greater weight. However, no refund may be provided for any remainder of the tax paid when registering the vehicle at a lower weight.
(d) The owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.
(e) A credit expires at the end of the registrant's annual registration year.
(f) To claim the credit authorized in subsection (a)(1), the owner of the vehicle must present to the bureau proof of the sale of the vehicle.
(g) To claim the credit authorized in subsection (a)(2), the owner of the vehicle must present to the bureau a statement of proof of the destruction of the vehicle on an affidavit furnished by the bureau. The owner must also present a valid registration for the vehicle within ninety (90) days after the date that it was destroyed. For purposes of this subsection, a vehicle is considered destroyed if the estimated cost of repair exceeds the vehicle's fair market value. After receipt of the statement and registration, the bureau shall fix the amount of the credit that the owner is entitled to receive.
(h) To claim the credit authorized under subsection (a)(3), the owner of the vehicle must present to the bureau on an affidavit furnished by the bureau evidence acceptable to the bureau that the vehicle was registered in error at a greater weight than required.
As added by P.L.129-2001, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-9. Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.25; P.L.257-2017, SEC.12. Repealed by P.L.256-2017, SEC.72.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-10. Tax on Registered Vehicles

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate determined by the following formula:
STEP ONE: Determine the number of months remaining until the vehicle's next registration date. A partial month shall be rounded to one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).
STEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product.
(b) A vehicle that is registered with the department under IC 9-18-2-4.6 (before its expiration) or IC 9-18.1-13-3 or the bureau after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration) or IC 9-18.1 shall be taxed at a rate determined by the formula set forth in subsection (a).
(c) This subsection applies after December 31, 2016. A vehicle described in subsection (a) or (b) that has a renewal registration period described in IC 9-18.1-11-3(b) shall be taxed at the annual excise tax rate for the vehicle's current registration period.
As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.49; P.L.257-2017, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-11. Procedures in Administering Chapter

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15.
As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-13. Property Tax Equivalent of Taxes Imposed After February 28, 2001

Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001.
(b) The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. 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, commercial 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 as shown on the records of the bureau or where the commercial vehicle is based, as shown on the records of the department. The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the product by two dollars ($2).
As added by P.L.181-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-14. Commercial Vehicle Excise Tax Reserve Fund; Establishment

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
(e) Any money remaining in the fund on March 1, 2006, shall revert to the motor carrier regulation fund established under IC 8-2.1-23-1.
As added by P.L.181-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-16. Commercial Vehicle Excise Tax Fund; Establishment

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department.
(b) The expenses of administering the fund shall be paid from money in the fund.
(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.
As added by P.L.181-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-17. Commercial Vehicle Excise Tax Fund; Deposits; Service Charge

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.
(b) The bureau of motor vehicles shall promptly deposit all amounts collected under this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.
(c) A contractor providing:
(1) full service under IC 9-14.1-3-1; or
(2) partial services under IC 9-14.1-3-2;
shall remit the amount of commercial vehicle excise tax collected each week to the bureau of motor vehicles for deposit into the commercial vehicle excise tax fund.
(d) 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.
[Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).]
As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-18. Repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.90-2002, SEC.305. Repealed by P.L.219-2007, SEC.149.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-21. Appropriations for Bureau Expenses

Sec. 21. There is hereby appropriated to the bureau from the state general fund, 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 that would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the state general fund. The budget agency shall approve all funds paid out of the state general fund as required in this section.
As added by P.L.181-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 5.5. Commercial Vehicle Excise Tax › 6-6-5.5-22. Appropriations for Department Expenses

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the International Registration Plan shall be paid out of the general fund. The budget agency shall approve all funds paid out of the general fund as required in this section.
As added by P.L.181-1999, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-1. "Commercial Vessel"

Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-11 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-2. Taxable Vessel; Rate

Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is three cents ($ .03) per net ton.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-11 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-3. Return; Filing

Sec. 3. On or before July 1st of each year, the following persons shall file a tonnage tax return with the state auditor:
(1) each navigation company incorporated under the laws of this state; and
(2) each person who, on May 1st of that year, owned a commercial vessel which was, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year.
The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-4. Certified Copy of Registration Certificate Required

Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a certified copy of the most recent registration certificate for each vessel which he owns and which is registered at an Indiana port. The vessel owner shall include with each subsequent return a certified copy of any registration certificate issued to him for such a vessel after the date on which he filed his immediately preceding tonnage tax return.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-13; 6-1-1-14.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-5. Liability for Tax; Payment Date

Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnage taxes due for a year on or before July 1st of that year. The state treasurer shall issue a receipt to the owner for the tonnage taxes paid.
[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-12 part.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-6. Department of Local Government Finance; Powers and Duties

Sec. 6. For purposes of this chapter, the department of local government finance:
(1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter;
(2) shall interpret this chapter and instruct a taxing official about the official's duties under it when requested to do so by the official or by a person affected by this chapter;
(3) shall see that the taxes imposed by this chapter are collected;
(4) shall see that the penalties prescribed under this chapter are enforced; and
(5) may exercise those same powers to subpoena and examine records and witnesses which the board has under IC 6-1.1-30-13.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(1), (2), (4), (5), (7).]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1977, P.L.2, SEC.33; P.L.90-2002, SEC.307.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-7. Tax in Lieu of Property Taxes

Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-8. Navigation Companies; Failure to File Return; Actions Against

Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1st due date, the state auditor shall report that fact to the attorney general. The attorney general shall then proceed to institute an action against the company for the sequestration of its property, the forfeiture of its charter, and its final dissolution. When the attorney general initiates an action under this section, the company may be required to pay the state, in addition to the delinquent tonnage taxes, a penalty of five hundred dollars ($500).
[Pre-1975 Property Tax Recodification Citation: 6-1-1-15.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-9. Navigation Companies; False Returns; Penalty

Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty of one thousand dollars ($1,000). The attorney general shall initiate an action in the name of the state to recover this penalty.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-16.]
Formerly: Acts 1975, P.L.47, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6. Commercial Vessel Tonnage Tax › 6-6-6-10. Violations by State or Local Officers; Offense

Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform a duty imposed on him under this chapter, commits a Class A misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]
Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1978, P.L.2, SEC.642.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-0.1. Application of Certain Amendments to Chapter

Sec. 0.1. The amendments made to section 9 of this chapter by P.L.224-2003 apply to aircraft excise taxes and registration fees imposed under this chapter after December 31, 2003.
As added by P.L.220-2011, SEC.159.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-2. Necessity of Registration

Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft with the department not later than thirty-one (31) days after the purchase date.
(b) Except as otherwise provided in this chapter, any nonresident who bases an aircraft in this state for more than sixty (60) days shall register the aircraft with the department under this chapter not later than sixty (60) days after establishing a base in Indiana.
(c) Except as otherwise provided in this chapter, an Indiana resident who owns a homebuilt aircraft shall register the aircraft with the department not later than thirty-one (31) days after the date the Federal Aviation Administration has issued the certificate of registration and air worthiness certificate for the aircraft.
(d) Notwithstanding subsection (b), if a nonresident bases an aircraft in Indiana with a dealer or repair station solely for repairing, remodeling, or refurbishing the aircraft, neither the nonresident nor the dealer or repair station is required to register the aircraft with the department under this chapter. However, the dealer or repair station shall file a report with the department the month after the end of each calendar quarter. The report must list only:
(1) the name and address of the dealer or repair station;
(2) either:
(A) the dealer's certification number; or
(B) the repair station's certificate number; and
(3) the N number of each aircraft that was based in this state for more than sixty (60) days during the preceding quarter.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.19; P.L.93-1983, SEC.2; P.L.65-1997, SEC.5; P.L.97-1998, SEC.2; P.L.24-2007, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-3. Application for Registration; Fee

Sec. 3. (a) Any resident of this state who owns an aircraft, and any nonresident who has established a base in this state and bases an aircraft in this state for more than sixty (60) days, which is not exempt from registration under section 9 of this chapter, shall apply to the department for a certificate of registration for such aircraft. The application for such certificate of registration shall be made upon a form to be provided by the department and shall contain such information as the department may require.
(b) A fee of ten dollars ($10) shall be charged to file each application for a certificate of registration, and such fee must accompany such application.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.20; P.L.93-1983, SEC.3; P.L.65-1997, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-4. Certificate of Registration; Issuance

Sec. 4. The department shall file each application received and, upon determining that the aircraft is required to be registered, shall issue to the owner a certificate of registration together with such other evidence of registration as may be carried or affixed in or on the aircraft as the department may require. If for any reason such aircraft is not required to be registered, the department shall notify the owner within fifteen (15) days of that fact, together with the reasons therefor.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.21; P.L.93-1983, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-5. Duration of Registration

Sec. 5. All registration of aircraft shall be valid for one (1) year and shall expire on the regular annual registration date following the year in which the registration is made.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.2; P.L.93-1983, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-6. Repealed

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.22. Repealed by P.L.93-1983, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee

Sec. 7. (a) In the event any certificate of registration is lost, mutilated, destroyed, or becomes illegible, the owner of the aircraft shall immediately make application for and may obtain a duplicate certificate upon such applicant providing the information required concerning such loss, mutilation, destruction, or illegibility satisfactory to the department. Upon the issuance of any duplicate certificate of registration, the previous certificate of registration last issued shall be void.
(b) A fee of ten dollars ($10) shall be charged for each duplicate certificate of registration issued by the department.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.23; P.L.100-1987, SEC.1; P.L.65-1997, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability

Sec. 8. (a) In the event of the sale or transfer of ownership of an aircraft for which a certificate of registration has been issued by the department, the owner in whose name the aircraft is registered shall endorse on the back of the certificate of registration and deliver such certificate to the purchaser or transferee at the time of the sale or delivery to him of such aircraft and shall within thirty-one (31) days notify the department in the manner prescribed by the department of such sale or transfer.
(b) The purchaser or transferee of such aircraft, within thirty-one (31) days of such sale or transfer, shall apply to the department for the transfer of the registration of such aircraft to his name and the issuance of a new certificate of registration. The department shall file such application and, upon determining that the registration of such aircraft should be transferred, shall transfer the registration and issue a new certificate of registration. A fee of ten dollars ($10) shall be charged for such transfer of registration.
(c) When the sale or transfer of ownership occurs, the buyer or transferee shall ascertain from the department the amount of excise tax which the purchaser or transferee will be required to pay under section 15 of this chapter.
(d) A person shall pay the gross retail tax or use tax to the department on the earlier of:
(1) the time the aircraft is registered; or
(2) not later than thirty-one (31) days after the purchase date;
unless the person presents proof to the department that the gross retail tax or use tax has already been paid with respect to the purchase of the aircraft or proof that the taxes are inapplicable because of an exemption.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.3; Acts 1980, P.L.74, SEC.24; P.L.100-1987, SEC.2; P.L.65-1997, SEC.8; P.L.97-1998, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10. Dealer Certificate; Necessity

Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P.L.65-1997, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration

Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department:
(1) Be registered as a retail merchant with the department and submit proof of that registration to the department.
(2) Complete and submit the annual aircraft dealer application form provided by the department.
(3) Submit normal business records to prove that the applicant is a bona fide dealer.
(4) Submit a twenty-five dollar ($25) fee for the certificate. The fee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuance or any remaining portion of the calendar year. However, an applicant applying in December may specifically indicate in the application that dealership status begins in the next calendar year.
As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation

Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year.
(b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in good standing and then issue a renewal of the dealer's certificate before December 31 of the immediately preceding year. If the renewal is not issued before December 31, the dealer's certificate for the preceding year remains valid until renewed or revoked by the department.
(c) Dealers shall comply with all applicable gross retail and use tax statutes, rules, requirements, and procedures of the department.
(d) Failure to comply or failure to provide proof of compliance to the department may constitute cause for immediate revocation of the aircraft dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.
As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.3. Dealer's Certificate; Revocation or Denial, Notice, Reinstatement, or Certification Upon Proof of Bona Fide Dealer Status

Sec. 10.3. (a) If the department determines that an applicant or a dealer is not a bona fide dealer, the department shall revoke the certificate or a certificate may not be issued. The department shall, not later than ten (10) days after making a determination described in this subsection, notify the dealer by United States mail at the last known address of the dealer or applicant.
(b) On the date a certificate is revoked or renewal is denied:
(1) a sale occurs for the purposes of this chapter;
(2) dealer inventory status ends;
(3) all aircraft shall be registered under nondealer rules; and
(4) all applicable taxes and fees become due.
(c) If the applicant or dealer can offer sufficient proof of bona fide dealer status not later than fifteen (15) days after the date of the notification letter, dealer status may be retroactively reinstated and initial applicants may be certified at the department's discretion.
As added by P.L.65-1997, SEC.13.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee

Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or transfer of ownership of a taxable aircraft, the transferring owner shall notify the department of the sale or transfer.
(b) If the transferring owner is a dealer, the transferring owner shall notify the department by submitting to the department one (1) of the following:
(1) A copy of the applicable department form (ST108AC or, if an out-of-state exemption is claimed, ST-137).
(2) A written list containing all the information contained on form ST108AC, including the complete name and address of seller and purchaser, date of sale, make, model, year, and Federal Aviation Administration N number of the new aircraft, a description of any trade-in allowed, and delivery information. If an exemption is claimed, the purchaser's certificate of exemption, whether by submission of the ST-137 or by certified statement, shall also be submitted.
(c) The trade-in, if any, shall be described by the Federal Aviation Administration N number, serial number, make, model, year, and dollar value allowed.
(d) With regard to sales and transfers, dealers shall comply with all applicable gross retail and use tax statutes, rules, and procedures of the department, including the calculation of selling price and limitations on like-kind exchanges and requirements for proof of exemption. Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days to sell the dealer's inventory.
(e) In addition to the other disclosures required by this chapter, a dealer shall provide a transferee with an "Indiana application for aircraft registration or exemption" form.
As added by P.L.65-1997, SEC.14. Amended by P.L.97-1998, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.5. Sale or Transfer of Taxable Aircraft; Updating of Dealer's Inventory; Transfer of Excise Tax Liability

Sec. 10.5. Based upon the sales information submitted to the department, the department shall update the dealer's inventory and transfer the excise tax liability to the name of the new owner.
As added by P.L.65-1997, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose

Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration flights unless the dealer charges the fair market rental or lease value and complies with all applicable statutes, rules, and procedures of the department.
(b) Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.
(c) An aircraft used for other purposes shall no longer be considered aircraft inventory and shall be treated as property of a nondealer. The registration fee and all applicable taxes become due thirty-one (31) days after the date the improper use begins.
(d) An inventory aircraft that during a year has total time in service exceeding fifty (50) hours is no longer considered aircraft inventory and is treated as property of a nondealer. The registration fee and all applicable taxes are due thirty-one (31) days after the date the total time in service exceeds fifty (50) hours for the year for that aircraft.
As added by P.L.65-1997, SEC.16. Amended by P.L.97-1998, SEC.8; P.L.102-2015, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-10.7. Excise Tax on Inventory Aircraft; Assessment, Reporting, Remission of Tax, Penalties, and Interest; Aircraft Held Other Than for Inventory Use

Sec. 10.7. (a) The aircraft excise tax shall be assessed on each inventory aircraft held by a dealer on the last day of December.
(b) Each year a dealer shall submit to the department:
(1) an update of the list of known aircraft in inventory, which the department may at its discretion supply; or
(2) a completed form 7695 for each inventory aircraft.
(c) The dealer shall compute the amount of aircraft excise tax due and remit the full amount along with any forms prescribed by the department.
(d) For aircraft deleted from the inventory list, the dealer shall provide complete sale information and shall submit the applicable information if directed to by the department.
(e) A dealer who fails to file and remit the excise tax due for all inventory aircraft as required by the department is subject to the penalty and interest provision of this chapter for each inventory aircraft omitted.
(f) A dealer who holds aircraft for other than inventory use is subject to the nondealer provisions contained in this chapter regarding those specific aircraft.
As added by P.L.65-1997, SEC.17. Amended by P.L.245-2015, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-11. Violations; Offense

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 6.5. Aircraft License Excise Tax › 6-6-6.5-12. Annual License Excise Tax

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose of the assessment and levy of personal property or shall be subject to ad valorem taxes.
Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.224-2003, SEC.280; P.L.214-2019, SEC.28.