CHAPTER 5.5. COMMERCIAL VEHICLE EXCISE TAX
IC 6-6-5.5
Chapter 5.5. Commercial Vehicle Excise Tax
IC 6-6-5.5-1
Definitions
Sec. 1. (a) Unless defined in this section, terms used in thischapter have the meaning set forth in the International RegistrationPlan or in IC 6-6-5 (motor vehicle excise tax). Definitions set forthin the International Registration Plan, as applicable, prevail unlessgiven a different meaning in this section or in rules adopted underauthority of this chapter. The definitions in this section applythroughout this chapter.
(b) As used in this chapter, "base revenue" means the minimumamount of commercial vehicle excise tax revenue that a taxing unitwill receive in a year.
(c) As used in this chapter, "commercial vehicle" means any ofthe following:
(1) An Indiana-based vehicle subject to apportioned registrationunder the International Registration Plan.
(2) A vehicle subject to apportioned registration under theInternational Registration Plan and based and titled in a stateother than Indiana subject to the conditions of the InternationalRegistration Plan.
(3) A truck, road tractor, tractor, trailer, semitrailer, ortruck-tractor subject to registration under IC 9-18.
(d) As used in this chapter, "declared gross weight" means theweight at which a vehicle is registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department ofstate revenue.
(f) As used in this chapter, "fleet" means one (1) or moreapportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weightof a vehicle or combination of vehicles without load, plus the weightof any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle orfleet of vehicles that is base-registered in Indiana under the terms ofthe International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total numberof miles operated by a commercial vehicle or fleet of commercialvehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning setforth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whosename the commercial vehicle is registered under IC 9-18 or theInternational Registration Plan.
(l) As used in this chapter, "preceding year" means a period oftwelve (12) consecutive months fixed by the department which shallbe within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportionalregistration is sought.
(m) As used in this chapter, "road tractor" has the meaning setforth in IC 9-13-2-156.
(n) As used in this chapter, "semitrailer" has the meaning set forthin IC 9-13-2-164(a).
(o) As used in this chapter, "tractor" has the meaning set forth inIC 9-13-2-180.
(p) As used in this chapter, "trailer" has the meaning set forth inIC 9-13-2-184(a).
(q) As used in this chapter, "truck" has the meaning set forth inIC 9-13-2-188(a).
(r) As used in this chapter, "truck-tractor" has the meaning setforth in IC 9-13-2-189(a).
(s) As used in this chapter, "vehicle" means a motor vehicle,trailer, or semitrailer subject to registration under IC 9-18 as acondition of its operation on the public highways pursuant to themotor vehicle registration laws of the state.
As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss),SEC.238.
IC 6-6-5.5-2
Applicability of chapter
Sec. 2. (a) Except as provided in subsection (b), this chapterapplies to all commercial vehicles.
(b) This chapter does not apply to the following:
(1) Vehicles owned or leased and operated by the United States,the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Buses subject to apportioned registration under theInternational Registration Plan.
(5) Vehicles subject to taxation under IC 6-6-5.
(6) Vehicles owned or leased and operated by a postsecondaryeducational institution described in IC 6-3-3-5(d).
(7) Vehicles owned or leased and operated by a volunteer firedepartment (as defined in IC 36-8-12-2).
(8) Vehicles owned or leased and operated by a volunteeremergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or anominal annual compensation of not more than threethousand five hundred dollars ($3,500).
(9) Vehicles that are exempt from the payment of registrationfees under IC 9-18-3-1.
(10) Farm wagons.
(11) A vehicle in the inventory of vehicles held for sale by amanufacturer, distributor, or dealer in the course of business.
As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,SEC.19; P.L.2-2007, SEC.127.
IC 6-6-5.5-3
Imposition; apportionment; applicability of IC 6-8.1; exemptionfrom personal property and ad valorem taxes
Sec. 3. (a) There is imposed an annual license excise tax uponcommercial vehicles, which tax shall be in lieu of the ad valoremproperty tax levied for state or local purposes, but in addition to anyregistration fees imposed on such vehicles.
(b) Owners of commercial vehicles paying an apportionedregistration to the state under the International Registration Plan shallpay an apportioned excise tax calculated by dividing in-state actualmiles by total fleet miles generated during the preceding year. Ifin-state miles are estimated for purposes of proportional registration,these miles are divided by total actual and estimated fleet miles.
(c) The tax imposed by this chapter is a listed tax and subject tothe provisions of IC 6-8.1.
(d) No commercial vehicle subject to taxation under this chaptershall be assessed as personal property for the purpose of theassessment and levy of personal property taxes or shall be subject toad valorem taxes first due and payable in 2001 or thereafter, whetheror not such vehicle is in fact registered pursuant to the motor vehicleregistration laws. No person shall be required to give proof of thepayment of ad valorem property taxes as a condition to theregistration of any vehicle that is subject to the tax imposed by thischapter.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-4
Tax on trucks and tractors not used with semitrailers, tractionengines, and similar vehicles used for hauling for calendar year2000
Sec. 4. For calendar year 2000, the excise tax for a truck and atractor not used with a semitrailer, a traction engine, or other similarvehicle used for hauling purposes is as follows, based on the declaredgross weight of the vehicle:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
11,000 lbs 16,000 lbs $ 11
16,000 lbs 20,000 lbs $ 14
20,000 lbs 23,000 lbs $ 19
23,000 lbs 26,000 lbs $ 19
26,000 lbs 30,000 lbs $ 23
30,000 lbs 36,000 lbs $ 33
36,000 lbs 42,000 lbs $ 40
42,000 lbs 48,000 lbs $ 50
48,000 lbs 54,000 lbs $ 58
54,000 lbs 60,000 lbs $ 64
60,000 lbs 66,000 lbs $ 68
Over 66,000 lbs $ 76
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-5
Tax on tractors used with semitrailers for calendar year 2000
Sec. 5. For calendar year 2000, the excise tax for a tractor usedwith a semitrailer is as follows, based on the declared gross weightof the tractor-semitrailer combination:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
0 lbs 20,000 lbs $ 13
20,000 lbs 26,000 lbs $ 25
26,000 lbs 30,000 lbs $ 31
30,000 lbs 36,000 lbs $ 39
36,000 lbs 42,000 lbs $ 43
42,000 lbs 48,000 lbs $ 52
48,000 lbs 54,000 lbs $ 57
54,000 lbs 60,000 lbs $ 63
60,000 lbs 66,000 lbs $ 69
66,000 lbs 72,000 lbs $ 77
72,000 lbs 74,000 lbs $ 83
74,000 lbs 76,000 lbs $ 92
76,000 lbs 78,000 lbs $ 98
Over 78,000 lbs $ 107
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-6
Tax on semitrailers for calendar year 2000
Sec. 6. (a) For calendar year 2000, the excise tax for a semitrailer,including a semitrailer converted to a full trailer through the use ofa converter dolly, is one dollar ($1).
(b) For calendar year 2000, the excise tax for a trailer having agross weight in excess of three thousand (3,000) pounds is asfollows, based on the declared gross weight of the trailer:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
3,000 lbs 5,000 lbs $ 1
5,000 lbs 7,000 lbs $ 2
7,000 lbs 9,000 lbs $ 2
9,000 lbs 12,000 lbs $ 6
12,000 lbs 16,000 lbs $ 9
16,000 lbs 22,000 lbs $ 13
Over 22,000 lbs $ 18
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-7
Tax on commercial vehicles for calendar years after 2000
Sec. 7. (a) For calendar years that begin after December 31, 2000,the annual excise tax for a commercial vehicle will be determined bythe motor carrier services division on or before October 1 of eachyear in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue to bedistributed from the commercial vehicle excise tax fund to all
taxing units in Indiana during the calendar year for which thetax is first due and payable. For calendar year 2001, the totalamount of base revenue for all taxing units shall be determinedas provided in section 19 of this chapter. For calendar years thatbegin after December 31, 2001, and before January 1, 2009, thetotal amount of base revenue for all taxing units shall bedetermined by multiplying the previous year's base revenue forall taxing units by one hundred five percent (105%). Forcalendar years that begin after December 31, 2008, the totalamount of base revenue for all taxing units shall be determinedas provided in section 19 of this chapter.
STEP TWO: Determine the sum of fees paid to register thefollowing commercial vehicles in Indiana under the followingstatutes during the fiscal year that ends June 30 immediatelypreceding the calendar year for which the tax is first due andpayable:
(A) Total registration fees collected under IC 9-29-5-3 forcommercial vehicles with a declared gross weight in excessof eleven thousand (11,000) pounds, including trucks,tractors not used with semitrailers, traction engines, andother similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 fortractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 forsemitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 fortrailers having a declared gross weight in excess of threethousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 fortrucks, tractors and semitrailers used in connection withagricultural pursuits usual and normal to the user's farmingoperation, multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEPONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excisetax for commercial vehicles with a declared gross weight in excessof eleven thousand (11,000) pounds, including trucks, tractors notused with semitrailers, traction engines, and other similar vehiclesused for hauling purposes, shall be determined by multiplying theregistration fee under IC 9-29-5-3 by the tax factor determined insubsection (a).
(c) Except as otherwise provided in this chapter, the annual excisetax for tractors used with semitrailers shall be determined bymultiplying the registration fee under IC 9-29-5-5 by the tax factordetermined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excisetax for trailers having a declared gross weight in excess of threethousand (3,000) pounds shall be determined by multiplying theregistration fee under IC 9-29-5-4 by the tax factor determined insubsection (a). (e) The annual excise tax for a semitrailer shall be determined bymultiplying the average annual registration fee under IC 9-29-5-6 bythe tax factor determined in subsection (a). The average annualregistration fee for a semitrailer under IC 9-29-5-6 is sixteen dollarsand seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall berounded 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.
IC 6-6-5.5-7.5
Farm vehicles
Sec. 7.5. Notwithstanding any other provision, the annual excisetax for a motor vehicle, trailer, or semitrailer and tractor operatedprimarily as a farm truck, farm trailer, or farm semitrailer and tractoras described in IC 9-29-5-13 is fifty percent (50%) of the amountlisted in this chapter for a truck, trailer, or semitrailer and tractor ofthe same declared gross weight.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8
Due date for tax on registered vehicles; vouchers
Sec. 8. (a) Except as otherwise provided in this chapter, the excisetax imposed under this chapter upon commercial vehicles shall bepayable for each registration year, by the owners thereof, in respectto vehicles required to be registered for such registration year asprovided in the motor vehicle laws of Indiana and the InternationalRegistration Plan. Except as provided in section 9 of this chapter, theexcise tax shall be due on or before the regular annual registrationdate in each year in which the owner is required under the motorvehicle registration laws of Indiana or the terms of the InternationalRegistration Plan to register vehicles and the excise tax shall be paidat the time the vehicle is registered by the owner. The payment of theexcise tax imposed by this chapter shall be a condition of the right toregister or reregister the vehicle and shall be in addition to all otherconditions prescribed by law.
(b) A voucher from the department showing payment of the excisetax imposed by this chapter may be accepted by the bureau in lieu ofa payment under subsection (a).
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8.5
Credit
Sec. 8.5. (a) The owner of a vehicle for which the commercialvehicle excise tax has been paid for the registrant's annualregistration year is entitled to a credit if during that registration year:
(1) the owner sells the vehicle and purchases a new vehicle ofthe same or greater weight;
(2) the vehicle is destroyed and replaced with a vehicle of thesame or greater weight; or (3) the vehicle was registered in error at a greater weight thanrequired.
(b) Except as provided in subsection (c), the amount of the creditis 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 monththat has elapsed in the registrant's annual registration yearbefore the date of the sale or replacement of the vehicle.
The credit applies to the tax due on any other vehicle purchased orsubsequently registered by the owner in the same registrant's annualregistration year.
(c) The owner of a vehicle registered in error at a greater weightthan required is entitled to receive a credit equal to the commercialvehicle excise tax paid for the vehicle registered at the greaterweight. However, no refund may be provided for any remainder ofthe tax paid when registering the vehicle at a lower weight.
(d) The owner of a vehicle is not entitled to a refund of any partof a credit that is not used under this section.
(e) A credit expires at the end of the registrant's annualregistration year.
(f) To claim the credit authorized in subsection (a)(1), the ownerof the vehicle must present to the bureau proof of the sale of thevehicle.
(g) To claim the credit authorized in subsection (a)(2), the ownerof the vehicle must present to the bureau a statement of proof of thedestruction of the vehicle on an affidavit furnished by the bureau.The owner must also present a valid registration for the vehiclewithin ninety (90) days after the date that it was destroyed. Forpurposes of this subsection, a vehicle is considered destroyed if theestimated cost of repair exceeds the vehicle's fair market value. Afterreceipt of the statement and registration, the bureau shall fix theamount of the credit that the owner is entitled to receive.
(h) To claim the credit authorized under subsection (a)(3), theowner of the vehicle must present to the bureau on an affidavitfurnished by the bureau evidence acceptable to the bureau that thevehicle was registered in error at a greater weight than required.
As added by P.L.129-2001, SEC.19.
IC 6-6-5.5-9
Due date for tax on registered semitrailers; vouchers
Sec. 9. (a) The excise tax on a semitrailer that is registered on apermanent basis shall be due on or before the regular date each yearin which the owner is required to renew such registration under theterms of the International Registration Plan or under rules adopted bythe bureau under IC 9-18-10-3. The excise tax shall be paid at thetime the registration is renewed by the owner. The payment of theexcise tax imposed by this chapter shall be a condition of the right torenew the permanent registration and shall be in addition to all otherconditions prescribed by law. (b) The excise tax on a semitrailer that is registered on a five (5)year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to theInternational Registration Plan and is registered on a five (5) yearbasis is due before April 1 of each year. If the department adoptsstaggered registration under IC 9-18-2-7, the excise tax on asemitrailer that is subject to the International Registration Plan andis registered on a five (5) year basis is due on or before the first dayof the month in which the owner is required to purchase or renew theapportioned plate.
(d) A voucher from the department showing payment of the excisetax imposed by this chapter may be accepted by the bureau in lieu ofa payment under subsection (a).
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-10
Tax on registered vehicles for calendar years after 2000
Sec. 10. (a) For calendar years that begin after December 31,2000, a vehicle subject to the International Registration Plan that isregistered after the date designated for registration of the vehicleunder IC 9-18-2-7 or under rules adopted by the department shall betaxed at a rate determined by the following formula:
STEP ONE: Determine the number of months before thevehicle must be registered. A partial month shall be rounded toone (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth(1/12).
STEP THREE: Multiply the annual excise tax for the vehicle bythe STEP TWO product.
(b) A vehicle that is registered with the bureau after the datedesignated for registration of the vehicle under IC 9-18-2-7 shall betaxed at a rate determined by the formula set forth in subsection (a).
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-11
Procedures in administering chapter
Sec. 11. In administering this chapter, the bureau shall follow theprocedures set forth in IC 6-6-5-8, IC 6-6-5-13, and IC 6-6-5-15.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-12
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 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 thischapter after February 28, 2001.
(b) The excise tax imposed by this chapter is hereby determinedto be equivalent to an average property tax rate of two dollars ($2) on
each one hundred dollars ($100) of taxable value. For the purpose oflimitations on indebtedness of political or municipal corporationsimposed by Article 13, Section 1 of the Constitution of the State ofIndiana, commercial vehicles subject to tax under this chapter shallbe deemed to be taxable property within each such political ormunicipal corporation where the owner resides as shown on therecords of the bureau or where the commercial vehicle is based, asshown on the records of the department. The assessed valuation ofsuch vehicles shall be determined by multiplying the amount of thetax by one hundred (100) and dividing the product by two dollars($2).
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-14
Commercial vehicle excise tax reserve fund; establishment
Sec. 14. (a) The commercial vehicle excise tax reserve fund isestablished for the purpose of receiving commercial vehicle excisetaxes first due and payable in calendar year 2000. The fund shall beadministered by the department.
(b) The expenses of administering the fund shall be paid frommoney in the fund.
(c) The treasurer of state shall invest the money in the fund notcurrently needed to meet the obligations of the fund in the samemanner as other public money may be invested. Interest that accruesfrom these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does notrevert to the state general fund.
(e) Any money remaining in the fund on March 1, 2006, shallrevert to the motor carrier regulation fund established underIC 8-2.1-23-1.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-15
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 6-6-5.5-16
Commercial vehicle excise tax fund; establishment
Sec. 16. (a) The commercial vehicle excise tax fund is establishedfor the purpose of receiving commercial vehicle excise taxes first dueand payable in 2001 and thereafter. The fund shall be administeredby the department.
(b) The expenses of administering the fund shall be paid frommoney in the fund.
(c) The treasurer of state shall invest the money in the fund notcurrently needed to meet the obligations of the fund in the samemanner as other public money may be invested. Interest that accruesfrom these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does notrevert to the state general fund.As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-17
Commercial vehicle excise tax fund; deposits
Sec. 17. (a) The department shall promptly deposit all amountscollected under section 3(b) of this chapter into the commercialvehicle excise tax fund for distribution to the taxing units (as definedin IC 6-1.1-1-21) of Indiana. The amount to be distributed to thetaxing units of Indiana each year is determined under section 19 ofthis chapter.
(b) The bureau of motor vehicles shall promptly deposit allamounts collected under this chapter into the commercial vehicleexcise tax fund for distribution to the taxing units (as defined inIC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxingunits of Indiana each year is determined under section 19 of thischapter.
(c) A contractor providing:
(1) a full service license branch under IC 9-16-1-4; or
(2) a partial service license branch under IC 9-16-1-4.5;
shall remit the amount of commercial vehicle excise tax collectedeach week to the bureau of motor vehicles for deposit into thecommercial vehicle excise tax fund.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-18
Repealed
(Repealed by P.L.219-2007, SEC.149.)
IC 6-6-5.5-19
Determination of taxing units' base revenues and distributionpercentages
Sec. 19. (a) As used in this section, "assessed value" means anamount equal to the true tax value of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under thischapter; and
(2) would have been subject to assessment as personal propertyon March 1, 2000, under the law in effect before January 1,2000.
(b) For calendar year 2001, a taxing unit's base revenue shall bedetermined as provided in subsection (f). For calendar years thatbegin after December 31, 2001, and before January 1, 2009, a taxingunit's base revenue shall be determined by multiplying the previousyear's base revenue by one hundred five percent (105%). Forcalendar years that begin after December 31, 2008, a taxing unit'sbase revenue is equal to:
(1) the amount of commercial vehicle excise tax collectedduring the previous state fiscal year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f)for calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fundshall be determined in the manner provided in this section.
(d) On or before July 1, 2000, each county assessor shall certifyto the county auditor the assessed value of commercial vehicles inevery taxing district.
(e) On or before August 1, 2000, the county auditor shall certifythe following to the department of local government finance:
(1) The total assessed value of commercial vehicles in thecounty.
(2) The total assessed value of commercial vehicles in eachtaxing district of the county.
(f) The department of local government finance shall determineeach taxing unit's base revenue by applying the current tax rate foreach taxing district to the certified assessed value from each taxingdistrict. The department of local government finance shall alsodetermine the following:
(1) The total amount of base revenue to be distributed from thecommercial vehicle excise tax fund in 2001 to all taxing unitsin Indiana.
(2) The total amount of base revenue to be distributed from thecommercial vehicle excise tax fund in 2001 to all taxing unitsin each county.
(3) Each county's total distribution percentage. A county's totaldistribution percentage shall be determined by dividing the totalamount of base revenue to be distributed in 2001 to all taxingunits in the county by the total base revenue to be distributedstatewide.
(4) Each taxing unit's distribution percentage. A taxing unit'sdistribution percentage shall be determined by dividing eachtaxing unit's base revenue by the total amount of base revenueto be distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify eachtaxing unit's base revenue and distribution percentage for calendaryear 2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of eachtaxing unit's base revenue and distribution percentage for calendaryear 2001 for purposes of determining the amount of money eachtaxing unit in Indiana is entitled to receive in calendar years thatbegin after December 31, 2001.
As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240.
IC 6-6-5.5-20
Distributions to counties and taxing units; deduction by auditor ofstate
Sec. 20. (a) On or before May 1, subject to subsections (c) and(d), the auditor of state shall distribute to each county auditor anamount equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendaryear.
(b) On or before December 1, subject to subsections (c) and (d),the auditor of state shall distribute to each county auditor an amountequal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in thecommercial vehicle excise tax fund in the preceding calendaryear.
(c) Before distributing the amounts under subsections (a) and (b),the auditor of state shall deduct for a county unit an amount fordeposit in a state fund, as directed by the budget agency, equal to theresult determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine theresult of:
(A) the tax rate imposed by the county in the year for thecounty's county medical assistance to wards fund, family andchildren's fund, children's psychiatric residential treatmentservices fund, county hospital care for the indigent fund,children with special health care needs county fund, plus, inthe case of Marion County, the tax rate imposed by thehealth and hospital corporation that was necessary to raisethirty-five million dollars ($35,000,000) from all taxingdistricts in the county; divided by
(B) the aggregate tax rate imposed by the county unit and, inthe case of Marion County, the health and hospitalcorporation in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise bedistributed to the county under subsection (a) or (b), asappropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and (b),the auditor of state shall deduct for a school corporation an amountfor deposit in a state fund, as directed by the budget agency, equal tothe result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine theresult of:
(A) the tax rate imposed by the school corporation in theyear for the tuition support levy under IC 6-1.1-19-1.5(repealed) or IC 20-45-3-11 (repealed) for the schoolcorporation's general fund plus the tax rate imposed by theschool corporation for the school corporation's specialeducation preschool fund; divided by
(B) the aggregate tax rate imposed by the school corporationin the year.
STEP TWO: Determine the sum of the results determined under
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicleexcise tax that would otherwise be distributed to the schoolcorporation under subsection (a) or (b), as appropriate, withoutregard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(e) Upon receipt, the county auditor shall distribute to the taxingunits an amount equal to the product of the taxing unit's distributionpercentage multiplied by the total distributed to the county under thissection. The amount determined shall be apportioned and distributedamong the respective funds of each taxing unit in the same mannerand at the same time as property taxes are apportioned anddistributed (subject to adjustment as provided in IC 36-8-19-7.5 afterDecember 31, 2009).
(f) In the event that sufficient funds are not available in thecommercial vehicle excise tax fund for the distributions required bysubsection (a) and subsection (b)(1), the auditor of state shall transferfunds from the commercial vehicle excise tax reserve fund.
(g) The auditor of state shall, not later than July 1 of each year,furnish to each county auditor an estimate of the amounts to bedistributed to the counties under this section during the next calendaryear. Before August 1, each county auditor shall furnish to the properofficer of each taxing unit of the county an estimate of the amountsto be distributed to the taxing units under this section during the nextcalendar year and the budget of each taxing unit shall show theestimated amounts to be received for each fund for which a propertytax is proposed to be levied.
As added by P.L.181-1999, SEC.2. Amended by P.L.146-2008,SEC.354; P.L.182-2009(ss), SEC.241.
IC 6-6-5.5-21
Appropriations for bureau expenses
Sec. 21. There is hereby appropriated to the bureau from the stategeneral fund, from monies not otherwise appropriated, a sumsufficient to defray the expenses incurred by the bureau in theadministration of the excise tax provisions of this chapter. Only thoseexpenses that would not otherwise be incurred in the administrationof the motor vehicle registration laws of this state shall be paid outof the state general fund. The budget agency shall approve all fundspaid out of the state general fund as required in this section.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-22
Appropriations for department expenses
Sec. 22. There is hereby appropriated to the department from thestate general fund, from monies not otherwise appropriated, a sumsufficient to defray the expenses incurred by the department in the
administration of the excise tax provisions of this chapter. Only thoseexpenses that would not otherwise be incurred in the administrationof the International Registration Plan shall be paid out of the generalfund. The budget agency shall approve all funds paid out of thegeneral fund as required in this section.
As added by P.L.181-1999, SEC.2.