IC 6-6-5-1 Definitions
Sec. 1. (a) As used in this chapter, "vehicle" means a vehicle
subject to annual registration as a condition of its operation on the
public highways pursuant to the motor vehicle registration laws of
the state.
(b) As used in this chapter, "mobile home" means a
nonself-propelled vehicle designed for occupancy as a dwelling or
sleeping place.
(c) As used in this chapter, "bureau" means the bureau of motor
vehicles.
(d) As used in this chapter, "license branch" means a branch
office of the bureau authorized to register motor vehicles pursuant to
the laws of the state.
(e) As used in this chapter, "owner" means the person in whose
name the vehicle or trailer is registered (as defined in IC 9-13-2).
(f) As used in this chapter, "motor home" means a self-propelled
vehicle having been designed and built as an integral part thereof
having living and sleeping quarters, including that which is
commonly referred to as a recreational vehicle.
(g) As used in this chapter, "last preceding annual excise tax
liability" means either:
(1) the amount of excise tax liability to which the vehicle was
subject on the owner's last preceding regular annual registration
date; or
(2) 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.
(h) As used in this chapter, "trailer" means a device having a gross
vehicle weight equal to or less than three thousand (3,000) pounds
that is pulled behind a vehicle and that is subject to annual
registration as a condition of its operation on the public highways
pursuant to the motor vehicle registration laws of the state. The term
includes any utility, boat, or other two (2) wheeled trailer.
(i) 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) Vehicles subject to registration as trucks under the motor
vehicle registration laws of the state, except trucks having a
declared gross weight not exceeding eleven thousand (11,000)
pounds, trailers, semitrailers, tractors, and buses.
(5) Vehicles owned, or leased and operated, by a postsecondary
educational institution described in IC 6-3-3-5(d).
(6) Vehicles owned, or leased and operated, by a volunteer fire
department (as defined in IC 36-8-12-2).
(7) Vehicles owned, or leased and operated, by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(8) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(9) Farm wagons. (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.
IC 6-6-5-2 License excise tax; imposition; proof of payment of property tax
not required
Sec. 2. (a) There is imposed an annual license excise tax upon
vehicles, which tax shall be in lieu of the ad valorem property tax
levied for state or local purposes, but in addition to any registration
fees imposed on such vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(c) No vehicle, as defined in section 1 of this chapter, shall be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes or shall be subject to ad valorem
taxes whether or not such vehicle is in fact registered pursuant to the
motor vehicle registration laws. No person shall be required to give
proof of the payment of ad valorem property taxes as a condition to
the registration of any vehicle that is subject to the tax imposed by
this chapter. (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.
IC 6-6-5-3 Valuation of vehicles
Sec. 3. (a) As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each vehicle as of
the time it is first offered for sale as a new vehicle in Indiana. The
bureau shall adopt rules for determining the value of vehicles, using
the "factory advertised delivered price" or the "port of entry price".
(b) If the bureau is unable to ascertain a value by this method in
respect to any vehicle or class of vehicles because the vehicle is a
specially constructed vehicle or for any other reason, the bureau shall
determine, from any information available, the true tax value subject
to review and adjustment by the department of local government
finance.
(c) For each vehicle, beginning with the 1990 model year, the
bureau shall reduce the value determined under subsection (a) or (b)
by dividing:
(1) the price determined under subsection (a) or (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. (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.
IC 6-6-5-4 Classification of vehicles
Sec. 4. After determining the value of a vehicle, as prescribed in
section 3 of this chapter, the bureau shall classify every vehicle in its
proper class according to the following classification plan:
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 (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.
IC 6-6-5-5 Amount of tax credit against tax
Sec. 5. (a) The amount of tax imposed by this chapter shall be
based upon the classification of the vehicle, as provided in section 4
of this chapter, and the age of the vehicle, in accordance with the
schedule set out in subsection (c) or (d).
(b) A person who owns a vehicle and who is entitled to a property
tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, IC 6-1.1-12-16,
or IC 6-1.1-12-17.4 is entitled to a credit against the annual license
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 annual 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.
(c) After January 1, 1996, the tax schedule is as follows:
Year of
Manufacture I
II
III
IV
V
1st $12
$36
$50
$50
$66
2nd 12
30
50
50
57
3rd 12
27
42
50
50
4th 12
24
33
50
50
5th 12
18
24
48
50
6th 12
12
18
36
50
7th 12
12
12
24
42
8th 12
12
12
18
24
9th 12
12
12
12
12
10th 12
12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
IX
X
1st $84
$103
$123
$150
$172
2nd 74
92
110
134
149
3rd 63
77
93
115
130
4th 52
64
78
98
112
5th 50
52
64
82
96
6th 50
50
50
65
79
7th 49
50
50
52
65
8th 30
40
50
50
53
9th 18
21
34
40
50
10th 12
12
12
12
12
and thereafter
Year of
Manufacture XI
XII
XIII
XIV
XV
1st $207
$250
$300
$350
$406
2nd 179
217
260
304
353
3rd 156
189
225
265
307
4th 135
163
184
228
257
5th 115
139
150
195
210
6th 94
114
121
160
169
7th 78
94
96
132
134
8th 64
65
65
91
91
9th 50
50
50
50
50
10th 21
26
30
36
42
and thereafter
Year of
Manufacture XVI
XVII
1st $469
$532
2nd 407
461
3rd 355
398
4th 306
347
5th 261
296
6th 214
242
7th 177
192
8th 129
129
9th 63
63
10th 49
50
and thereafter.
(d) Every vehicle shall be taxed as a vehicle in its first year of
manufacture throughout the calendar year in which vehicles of that
make and model are first offered for sale in Indiana, except that a
vehicle of a make and model first offered for sale in Indiana after
August 1 of any year shall continue to be taxed as a vehicle in its
first year of manufacture until the end of the calendar year following
the year in which it is first offered for sale. Thereafter, the vehicle
shall be considered to have aged one (1) year as of January 1 of each
year. (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.
IC 6-6-5-5.1
Repealed
(Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.)
IC 6-6-5-5.5 Trailers; annual excise tax
Sec. 5.5. There is imposed an annual excise tax on trailers. The
tax shall be paid at the same time the trailer is registered. Except for
the amount of tax imposed, a trailer is to be treated the same as a
vehicle for purposes of this chapter. The amount of tax owed for a
trailer for a year is eight dollars ($8). The tax is due at the same time
the owner is or would be required to pay the motor vehicle excise tax
under this chapter. As added by P.L.98-1989, SEC.6.
IC 6-6-5-6 Payment of tax; registration of vehicle
Sec. 6. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon vehicles shall be payable for
each registration year, by the owners thereof in respect to vehicles
required to be registered for such registration year as provided in the
motor vehicle laws of Indiana. Except as provided in section 7.2 of
this chapter, such excise tax shall be due on or before the regular
annual registration date in each year on or before which the owner is
required under the motor vehicle registration laws of Indiana to
register vehicles and such excise tax shall be paid to the bureau at the
time the vehicle is registered by the owner as provided in the motor
vehicle registration laws of Indiana. Each vehicle subject to taxation
under this chapter shall be registered by the owner thereof as being
taxable in the county of the owner's residence. The payment of the
excise tax imposed by this chapter shall be a condition to the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department of state revenue showing
payment of the excise tax imposed by this chapter may be accepted
by the bureau in lieu of a payment under subsection (a). (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.
IC 6-6-5-6.7 "Passenger motor vehicle" and "truck" defined; credits for rental
vehicles; inspection of records
Sec. 6.7. (a) As used in this section, "passenger motor vehicle"
and "truck" have the meanings set forth for those terms in
IC 9-13-2-123 and IC 9-13-2-188(a).
(b) Every owner of a passenger motor vehicle or passenger motor
vehicles or of a truck or trucks who during a registration year
regularly rents those vehicles or trucks 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 motor vehicle excise tax liability owed
for those passenger motor vehicles or trucks for that registration year.
The maximum credit an owner is entitled to claim against the tax
owed for all those passenger motor vehicles and trucks for a
registration year under this section equals the lesser of:
(1) the total motor vehicle excise taxes due for those passenger
motor vehicles and 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 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 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 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.
IC 6-6-5-7
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-6-5-7.2 Application of section; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 7.2. (a) This section applies after December 31, 2007.
(b) In respect to a vehicle that has been acquired, or brought into
the state, or for any other reason becomes subject to registration after
the regular annual registration date in the year on or before which the
owner of the vehicle is required, under the motor vehicle registration
laws of Indiana, to register vehicles, the tax imposed by this chapter
shall become due and payable at the time the vehicle is acquired,
brought into the state, or otherwise becomes subject to registration,
and the amount of tax to be paid by the owner for the remainder of
the year shall be reduced by eight and thirty-three hundredths percent
(8.33%) for each full calendar month that has elapsed since the
regular annual registration date in the year fixed by the motor vehicle
registration laws for annual registration by the owner. The tax shall
be paid at the time of the registration of the vehicle.
(c) In the case of a vehicle that is acquired, or brought into the
state, or for any other reason becomes subject to registration after
January 1 of any year, then the owner may pay the applicable
registration fee on the vehicle as provided in the motor vehicle
registration laws and any excise tax due on the vehicle for the
remainder of the annual registration year and simultaneously register
the vehicle and pay the applicable registration fee and the excise tax
due for the next succeeding annual registration year.
(d) Except as provided in subsection (g), no reduction in the
applicable annual excise tax will be allowed to an Indiana resident
applicant upon registration of any vehicle that was owned by the
applicant on or prior to the registrant's annual registration period. A
vehicle owned by an Indiana resident applicant that was located in
and registered for use in another state during the same calendar year
shall be entitled to the same reduction when registered in Indiana.
(e) The owner of a vehicle who sells the vehicle in a year in which
the owner has paid the tax imposed by this chapter shall receive a
credit equal to the remainder of:
(1) the tax paid for the vehicle; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the registrant's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other vehicle
purchased or subsequently registered by the owner in the same
registrant's annual registration year. If the credit is not fully used and
the amount of the credit remaining is at least four dollars ($4), the
owner is entitled to a refund in the amount of the unused credit. The
owner must pay a fee of three dollars ($3) to the bureau to cover
costs of providing the refund, which may be deducted from the
refund. The bureau shall issue the refund. The bureau shall transfer
to the bureau of motor vehicles commission three dollars ($3) of the
fee to cover the commission's costs in processing the refund. To
claim the credit and refund provided by this subsection, the owner of
the vehicle must present to the bureau proof of sale of the vehicle.
(f) Subject to the requirements of subsection (h), the owner of a
vehicle that is destroyed in a year in which the owner has paid the tax
imposed by this chapter, which vehicle is not replaced by a
replacement vehicle for which a credit is issued under this section,
shall receive a refund in an amount equal to eight and thirty-three
hundredths percent (8.33%) of the tax paid for each full calendar
month remaining in the registrant's annual registration year after the
date of destruction, but only upon presentation or return to the
bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The license plate from the vehicle.
(4) The registration from the vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed vehicle. The amount shall be refunded by a
warrant issued by the auditor of the county that received the excise
tax revenue and shall be paid out of the special account created for
settlement of the excise tax collections under IC 6-6-5-10. For
purposes of this subsection, a vehicle is considered destroyed if the
cost of repair of damages suffered by the vehicle exceeds the
vehicle's fair market value.
(g) If the name of the owner of a vehicle is legally changed and
the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to register sooner
than the owner would have been required to register if there had
been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's last preceding annual excise tax liability; and
(B) the number of full calendar months between the owner's
new regular annual registration month and the next
succeeding regular annual registration month that is based on
the owner's former name.
(2) If the name change required the owner to register later than
the owner would have been required to register if there had
been no name change, the vehicle shall be subject to excise tax
for the period between the month in which the owner would
have been required to register if there had been no name change
and the new regular annual registration month in the amount of
the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's excise tax liability computed as of the time the
owner would have been required to register if there had been
no name change; and
(B) the number of full calendar months between the month
in which the owner would have been required to register if
there had been no name change and the owner's new regular
annual registration month.
(h) In order to claim a credit under subsection (f) for a vehicle that
is destroyed, the owner of the vehicle must present to the bureau of
motor vehicles a valid registration for the vehicle within ninety (90)
days of the date that it was destroyed. The bureau shall then fix the
amount of the credit that the owner is entitled to receive. As added by P.L.184-2007, SEC.3. Amended by P.L.3-2008, SEC.64.
IC 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; and
(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.
(b) This subsection applies after December 31, 2007. The refund
provided under subsection (a) is equal to:
(1) the annual license excise tax paid for use of the vehicle by
the owner of the vehicle for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual license excise tax paid for use of the vehicle for each full
or partial calendar month between the date the annual license
excise tax was due and the date the owner registered the vehicle
for use in another state.
(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.
IC 6-6-5-7.5
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 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 or to
an agent branch of 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 motor 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 who 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.
IC 6-6-5-7.9
Repealed
(Repealed by P.L.1-2007, SEC.248.)
IC 6-6-5-8 Registration forms; schedules
Sec. 8. (a) The bureau shall include on all registration forms
suitable spaces for the applicant's Social Security number or federal
tax identification number, the amount of the registration fee, the
amount of excise tax, the amount of credit, if any, as provided in
section 5 of this chapter, and the total amount of payment due on
account of the applicable registration fees and excise taxes upon the
registration of the vehicle. The forms shall also include spaces for
showing the county, city, or town and township and address of the
place where the owner resides.
(b) The bureau shall list on all registration forms for vehicles
prepared by it the amount of registration fees and taxes due. In
addition, the bureau shall prepare by December 1 of each year a
schedule showing the excise tax payable on each make and model of
vehicle. (Formerly: Acts 1969, c.423, s.8.) As amended by P.L.2-1988,
SEC.15; P.L.335-1989(ss), SEC.14.
IC 6-6-5-9 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 9. (a) The bureau, in the administration and collection of the
annual license excise tax imposed by this chapter, may utilize the
services and facilities of license branches operated under IC 9-16 in
its administration of the motor vehicle registration laws of the state
of Indiana. The license branches may be so utilized in accordance
with such procedures, in such manner, and to such extent as the
bureau shall deem necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, in the event the bureau shall utilize such license
branches in the collection of excise tax, the following apply:
(1) The excise taxes so collected by each license branch, less
any refunds made by the license branch, shall be deposited daily
by the license branch in a depository duly designated by the
state board of finance. The county treasurer of the county for
which the collections are due may withdraw funds from the
account at least two (2) times each week. The county treasurer
is responsible for the safekeeping and investment of money
withdrawn by the county treasurer under this subsection. Before
the eleventh day of the month following the month in which the
collections are made, the bureau of motor vehicles shall report
the excise taxes collected and refunds made outside the county
to the county treasurer of the county to which the collections
are due and the refunds apply. The bureau shall forward a copy
of this excise tax report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to whom the collections are due,
showing the excise tax collected on each vehicle, each refund
on a vehicle, and a copy of each registration certificate for all
collections and refunds within the county.
(3) Each license branch shall also report to the bureau all excise
taxes collected and refunds made under this chapter in the same
manner and at the same time as registration fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau,
except that the bureau may issue blanket coverage for all
branches at its discretion. At the discretion of the bureau, the
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime policy for each
branch, purchase a single blanket bond or crime insurance
policy endorsed to include faithful performance to cover all
branches.
(5) If the services of a license branch are used by the bureau in
the collection of the excise tax imposed by this chapter, the
license branch shall collect the service charge prescribed under
IC 9-29 for each vehicle registered upon which an excise tax is
collected by that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the
appropriate county and reported to the bureau of motor vehicles
on the first working day following the week of collection.
Except as provided in subdivision (7), 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.
(7) This subdivision applies only to interest or a penalty
collected by the department of state revenue from a person who:
(A) fails to properly register a vehicle as required by IC 9-18
and pay the tax due under this chapter; and
(B) during any time after the date by which the vehicle was
required to be registered under IC 9-18 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.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank or credit cards.
(b) On or before April 1 of each year the bureau shall provide to
the auditor of state the amount of motor vehicle excise taxes
collected for each county for the preceding year.
(c) 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 (a)(7);
that have been credited to the county under subsection (a). 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.
(d) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section. (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.
IC 6-6-5-9.5 Excise tax replacement disbursement; calculation and procedure;
transfers from state general fund
Sec. 9.5. (a) Before the twentieth day of each month the bureau
shall do the following:
(1) Determine the amount of excise taxes that would have been
collected for each county for the preceding month based on the
tax rate schedule that was in effect on January 1, 1995.
(2) Determine and report to the auditor of state the difference
between what was actually collected for each county for that
month and what would have been collected at the January 1,
1995, rates.
(b) For the months of January through November, the auditor of
state shall determine a monthly uniform disbursement percentage to
be applied in determining the amount of motor vehicle excise tax
replacement money to be disbursed to each county. The monthly
uniform disbursement percentage equals the quotient of the sum of
the amounts transferred under IC 4-30-17-3.5 plus the amounts
transferred under subsections (f) and (g) to the motor vehicle excise
tax replacement account in the month of the bureau's report divided
by the sum of the total differences for all counties, as determined
under subsection (a) and identified in the bureau's report for that
month.
(c) For December, the auditor of state shall determine an annual
uniform disbursement percentage to be applied in determining the
amount of motor vehicle excise tax replacement money to be
disbursed to each county in December as an annual adjustment.
(d) The annual uniform disbursement percentage equals the
quotient of the sum of the amounts transferred under IC 4-30-17-3.5
plus the amounts transferred under subsections (f) and (g) to the
motor vehicle excise tax replacement account in the months of
January through December divided by the sum of the total
differences for all counties, as determined under subsection (a) and
identified in the bureau's reports for the months of January through
December.
(e) For the months of January through November, the auditor of
state shall distribute to the county the amount of the difference
determined under subsection (a) in the month of the bureau's report
for that county, multiplied by the monthly uniform disbursement
percentage for that month. For December, the auditor shall distribute
to the county the total difference in the bureau's reports determined
under subsection (a) in the months of January through December for
that county, multiplied by the annual uniform disbursement
percentage, less the amounts distributed to the county in January
through November. However, the total distribution to a county in a
calendar year may not exceed the total difference in the bureau's
reports determined under subsection (a) in the months of January
through December for that county in the year.
(f) The transfers under this subsection are in addition to the
transfers required under IC 4-30-17-3.5 and subsection (g). Before
the twenty-fifth day of each month, the auditor of state shall transfer
from the state general fund to the state general fund motor vehicle
excise tax replacement account sixteen thousand nine hundred
seventy-four dollars ($16,974). The transfers required under this
subsection are annually appropriated from the state general fund.
(g) This subsection applies only after December 31, 1995, and
applies only if insufficient money is available in the build Indiana
fund to make the distributions to the state general fund motor vehicle
excise tax replacement account that are required under
IC 4-30-17-3.5. Before the twenty-fifth day of each month, the
auditor of state shall transfer from the state general fund to the state
general fund motor vehicle excise tax replacement account the
difference between:
(1) the amount that IC 4-30-17-3.5 requires the auditor of state
to distribute from the build Indiana fund to the state general
fund motor vehicle excise tax replacement account; and
(2) the amount that is available for distribution from the build
Indiana fund to the state general fund motor vehicle excise tax
replacement account.
The transfers required under this subsection are annually
appropriated from the state general fund.
(h) Any money remaining in the motor vehicle excise tax
replacement account after the last county distribution in December
shall be transferred to the build Indiana fund. The auditor of state
shall make the distribution before the end of the month the auditor
receives the bureau's report.
(i) The money needed for the distribution shall be withdrawn from
the motor vehicle excise tax replacement account. There is
appropriated from the state general fund motor vehicle excise tax
replacement account, the amount needed to make the distributions
required by this section.
(j) Distributions made under this section are considered motor
vehicle excise taxes for purposes of allocating revenue among taxing
units under this chapter. As added by P.L.33-1990, SEC.14. Amended by P.L.25-1995,
SEC.58; P.L.26-1996, SEC.9; P.L.186-2002, SEC.13.
IC 6-6-5-10 Collection procedures; duties of county officials; distribution
Sec. 10. (a) The bureau shall establish procedures necessary for
the collection of the tax imposed by this chapter and for the proper
accounting for the same. The necessary forms and records shall be
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall receipt such collections into a separate account for
settlement thereof 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 treasurer and auditor to make advances prior to the time
of final settlement of such property taxes in the same manner as
provided in IC 5-13-6-3.
(c) As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. The county
auditor shall determine the total amount of excise taxes collected for
each taxing district in the county and the amount so collected (and
the distributions received under section 9.5 of this chapter) shall be
apportioned and distributed among the respective funds of the taxing
units in the same manner and at the same time as property taxes are
apportioned and distributed (subject to adjustment as provided in
IC 36-8-19-7.5). However, for purposes of determining distributions
under this section for 2009 and each year thereafter, a state welfare
and tuition support allocation shall be deducted from the total
amount available for apportionment and distribution to taxing units
under this section before any apportionment and distribution is made.
The county auditor shall remit the state welfare and tuition support
allocation to the treasurer of state for deposit, as directed by the
budget agency. The amount of the state welfare and tuition support
allocation for a county for a particular year is equal to the result
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
(i) the amount appropriated in the year by the county from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all taxing units in the
county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool
fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP
TWO, and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for which
a ratio is calculated under STEP ONE, STEP TWO, or STEP
THREE, the budget agency shall establish a ratio for the new taxing
district that reflects the tax rates imposed in the predecessor taxing
districts.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior
to such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made.
The assessor shall further identify and verify from the assessor's
records the several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30)
days after receipt of vehicle registration forms by the county
assessor, and the assessor shall certify such information to the county
auditor for the auditor's use as soon as it is checked and completed. (Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts
1972, P.L.55, SEC.1.) As amended by P.L.19-1987, SEC.18;
P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7;
P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss),
SEC.237.
IC 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 reported by the
branches 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. IC 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.)
IC 6-6-5-11 Registration of vehicle without payment of tax; offenses
Sec. 11. An owner of a vehicle who knowingly registers the
vehicle without paying the excise tax required by this chapter
commits a Class B misdemeanor. An employee of the bureau or a
branch manager or employee of a license branch office who
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.
IC 6-6-5-12 Registration of vehicle without payment of tax; void registration
Sec. 12. The registration of any vehicle registered without
payment of the excise tax imposed by this chapter is void, and the
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner has paid the
delinquent excise taxes and an additional fee of ten dollars ($10) to
compensate the bureau for the additional duties performed by it. (Formerly: Acts 1969, c.423, s.12.) As amended by Acts 1981,
P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8.
IC 6-6-5-13 Agents for collection of tax
Sec. 13. In the administration and collection of the annual license
excise taxes imposed by this chapter, the bureau may use and employ
and is hereby expressly empowered and authorized to appoint, use,
and employ such persons who under the laws of the state of Indiana
may be appointed as an agent by a county treasurer to collect and
receive property taxes on behalf of such county treasurer, and such
persons, when so appointed by the bureau, may receive and collect
on behalf of the bureau the annual license excise taxes imposed by
this chapter and such registration fees and charges as the bureau may
direct in making such appointments. Such persons, when so
appointed, shall comply with such requirements as exist concerning
their collection of property taxes on behalf of county treasurers and
such other requirements, including the posting of a bond, as may be
established by the bureau at the time of such appointments. (Formerly: Acts 1969, c.423, s.13.) As amended by P.L.2-1988,
SEC.16.
IC 6-6-5-14 Limitations on indebtedness of political or municipal corporations;
effect
Sec. 14. 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) 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, motor 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. 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.
IC 6-6-5-15 Consolidation of taxes for taxpayers owning more than one vehicle
Sec. 15. In the administration and collection of the annual license
excise tax as imposed by this chapter, the bureau may coordinate and
consolidate the collection of such taxes from each taxpayer as
imposed on all vehicles owned by such taxpayer in accordance with
such procedures as the bureau shall deem reasonable and feasible,
including, but not limited to, the revocation of all registrations of
vehicles by an owner if such owner shall willfully fail and refuse to
pay any excise tax imposed by this chapter. Upon a revocation of
registration 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.
IC 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,
IC 6-6-5-1 Definitions
Sec. 1. (a) As used in this chapter, "vehicle" means a vehicle
subject to annual registration as a condition of its operation on the
public highways pursuant to the motor vehicle registration laws of
the state.
(b) As used in this chapter, "mobile home" means a
nonself-propelled vehicle designed for occupancy as a dwelling or
sleeping place.
(c) As used in this chapter, "bureau" means the bureau of motor
vehicles.
(d) As used in this chapter, "license branch" means a branch
office of the bureau authorized to register motor vehicles pursuant to
the laws of the state.
(e) As used in this chapter, "owner" means the person in whose
name the vehicle or trailer is registered (as defined in IC 9-13-2).
(f) As used in this chapter, "motor home" means a self-propelled
vehicle having been designed and built as an integral part thereof
having living and sleeping quarters, including that which is
commonly referred to as a recreational vehicle.
(g) As used in this chapter, "last preceding annual excise tax
liability" means either:
(1) the amount of excise tax liability to which the vehicle was
subject on the owner's last preceding regular annual registration
date; or
(2) 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.
(h) As used in this chapter, "trailer" means a device having a gross
vehicle weight equal to or less than three thousand (3,000) pounds
that is pulled behind a vehicle and that is subject to annual
registration as a condition of its operation on the public highways
pursuant to the motor vehicle registration laws of the state. The term
includes any utility, boat, or other two (2) wheeled trailer.
(i) 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) Vehicles subject to registration as trucks under the motor
vehicle registration laws of the state, except trucks having a
declared gross weight not exceeding eleven thousand (11,000)
pounds, trailers, semitrailers, tractors, and buses.
(5) Vehicles owned, or leased and operated, by a postsecondary
educational institution described in IC 6-3-3-5(d).
(6) Vehicles owned, or leased and operated, by a volunteer fire
department (as defined in IC 36-8-12-2).
(7) Vehicles owned, or leased and operated, by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(8) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(9) Farm wagons. (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.
IC 6-6-5-2 License excise tax; imposition; proof of payment of property tax
not required
Sec. 2. (a) There is imposed an annual license excise tax upon
vehicles, which tax shall be in lieu of the ad valorem property tax
levied for state or local purposes, but in addition to any registration
fees imposed on such vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(c) No vehicle, as defined in section 1 of this chapter, shall be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes or shall be subject to ad valorem
taxes whether or not such vehicle is in fact registered pursuant to the
motor vehicle registration laws. No person shall be required to give
proof of the payment of ad valorem property taxes as a condition to
the registration of any vehicle that is subject to the tax imposed by
this chapter. (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.
IC 6-6-5-3 Valuation of vehicles
Sec. 3. (a) As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each vehicle as of
the time it is first offered for sale as a new vehicle in Indiana. The
bureau shall adopt rules for determining the value of vehicles, using
the "factory advertised delivered price" or the "port of entry price".
(b) If the bureau is unable to ascertain a value by this method in
respect to any vehicle or class of vehicles because the vehicle is a
specially constructed vehicle or for any other reason, the bureau shall
determine, from any information available, the true tax value subject
to review and adjustment by the department of local government
finance.
(c) For each vehicle, beginning with the 1990 model year, the
bureau shall reduce the value determined under subsection (a) or (b)
by dividing:
(1) the price determined under subsection (a) or (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. (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.
IC 6-6-5-4 Classification of vehicles
Sec. 4. After determining the value of a vehicle, as prescribed in
section 3 of this chapter, the bureau shall classify every vehicle in its
proper class according to the following classification plan:
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 (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.
IC 6-6-5-5 Amount of tax credit against tax
Sec. 5. (a) The amount of tax imposed by this chapter shall be
based upon the classification of the vehicle, as provided in section 4
of this chapter, and the age of the vehicle, in accordance with the
schedule set out in subsection (c) or (d).
(b) A person who owns a vehicle and who is entitled to a property
tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, IC 6-1.1-12-16,
or IC 6-1.1-12-17.4 is entitled to a credit against the annual license
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 annual 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.
(c) After January 1, 1996, the tax schedule is as follows:
Year of
Manufacture I
II
III
IV
V
1st $12
$36
$50
$50
$66
2nd 12
30
50
50
57
3rd 12
27
42
50
50
4th 12
24
33
50
50
5th 12
18
24
48
50
6th 12
12
18
36
50
7th 12
12
12
24
42
8th 12
12
12
18
24
9th 12
12
12
12
12
10th 12
12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
IX
X
1st $84
$103
$123
$150
$172
2nd 74
92
110
134
149
3rd 63
77
93
115
130
4th 52
64
78
98
112
5th 50
52
64
82
96
6th 50
50
50
65
79
7th 49
50
50
52
65
8th 30
40
50
50
53
9th 18
21
34
40
50
10th 12
12
12
12
12
and thereafter
Year of
Manufacture XI
XII
XIII
XIV
XV
1st $207
$250
$300
$350
$406
2nd 179
217
260
304
353
3rd 156
189
225
265
307
4th 135
163
184
228
257
5th 115
139
150
195
210
6th 94
114
121
160
169
7th 78
94
96
132
134
8th 64
65
65
91
91
9th 50
50
50
50
50
10th 21
26
30
36
42
and thereafter
Year of
Manufacture XVI
XVII
1st $469
$532
2nd 407
461
3rd 355
398
4th 306
347
5th 261
296
6th 214
242
7th 177
192
8th 129
129
9th 63
63
10th 49
50
and thereafter.
(d) Every vehicle shall be taxed as a vehicle in its first year of
manufacture throughout the calendar year in which vehicles of that
make and model are first offered for sale in Indiana, except that a
vehicle of a make and model first offered for sale in Indiana after
August 1 of any year shall continue to be taxed as a vehicle in its
first year of manufacture until the end of the calendar year following
the year in which it is first offered for sale. Thereafter, the vehicle
shall be considered to have aged one (1) year as of January 1 of each
year. (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.
IC 6-6-5-5.1
Repealed
(Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.)
IC 6-6-5-5.5 Trailers; annual excise tax
Sec. 5.5. There is imposed an annual excise tax on trailers. The
tax shall be paid at the same time the trailer is registered. Except for
the amount of tax imposed, a trailer is to be treated the same as a
vehicle for purposes of this chapter. The amount of tax owed for a
trailer for a year is eight dollars ($8). The tax is due at the same time
the owner is or would be required to pay the motor vehicle excise tax
under this chapter. As added by P.L.98-1989, SEC.6.
IC 6-6-5-6 Payment of tax; registration of vehicle
Sec. 6. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon vehicles shall be payable for
each registration year, by the owners thereof in respect to vehicles
required to be registered for such registration year as provided in the
motor vehicle laws of Indiana. Except as provided in section 7.2 of
this chapter, such excise tax shall be due on or before the regular
annual registration date in each year on or before which the owner is
required under the motor vehicle registration laws of Indiana to
register vehicles and such excise tax shall be paid to the bureau at the
time the vehicle is registered by the owner as provided in the motor
vehicle registration laws of Indiana. Each vehicle subject to taxation
under this chapter shall be registered by the owner thereof as being
taxable in the county of the owner's residence. The payment of the
excise tax imposed by this chapter shall be a condition to the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department of state revenue showing
payment of the excise tax imposed by this chapter may be accepted
by the bureau in lieu of a payment under subsection (a). (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.
IC 6-6-5-6.7 "Passenger motor vehicle" and "truck" defined; credits for rental
vehicles; inspection of records
Sec. 6.7. (a) As used in this section, "passenger motor vehicle"
and "truck" have the meanings set forth for those terms in
IC 9-13-2-123 and IC 9-13-2-188(a).
(b) Every owner of a passenger motor vehicle or passenger motor
vehicles or of a truck or trucks who during a registration year
regularly rents those vehicles or trucks 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 motor vehicle excise tax liability owed
for those passenger motor vehicles or trucks for that registration year.
The maximum credit an owner is entitled to claim against the tax
owed for all those passenger motor vehicles and trucks for a
registration year under this section equals the lesser of:
(1) the total motor vehicle excise taxes due for those passenger
motor vehicles and 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 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 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 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.
IC 6-6-5-7
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-6-5-7.2 Application of section; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 7.2. (a) This section applies after December 31, 2007.
(b) In respect to a vehicle that has been acquired, or brought into
the state, or for any other reason becomes subject to registration after
the regular annual registration date in the year on or before which the
owner of the vehicle is required, under the motor vehicle registration
laws of Indiana, to register vehicles, the tax imposed by this chapter
shall become due and payable at the time the vehicle is acquired,
brought into the state, or otherwise becomes subject to registration,
and the amount of tax to be paid by the owner for the remainder of
the year shall be reduced by eight and thirty-three hundredths percent
(8.33%) for each full calendar month that has elapsed since the
regular annual registration date in the year fixed by the motor vehicle
registration laws for annual registration by the owner. The tax shall
be paid at the time of the registration of the vehicle.
(c) In the case of a vehicle that is acquired, or brought into the
state, or for any other reason becomes subject to registration after
January 1 of any year, then the owner may pay the applicable
registration fee on the vehicle as provided in the motor vehicle
registration laws and any excise tax due on the vehicle for the
remainder of the annual registration year and simultaneously register
the vehicle and pay the applicable registration fee and the excise tax
due for the next succeeding annual registration year.
(d) Except as provided in subsection (g), no reduction in the
applicable annual excise tax will be allowed to an Indiana resident
applicant upon registration of any vehicle that was owned by the
applicant on or prior to the registrant's annual registration period. A
vehicle owned by an Indiana resident applicant that was located in
and registered for use in another state during the same calendar year
shall be entitled to the same reduction when registered in Indiana.
(e) The owner of a vehicle who sells the vehicle in a year in which
the owner has paid the tax imposed by this chapter shall receive a
credit equal to the remainder of:
(1) the tax paid for the vehicle; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the registrant's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other vehicle
purchased or subsequently registered by the owner in the same
registrant's annual registration year. If the credit is not fully used and
the amount of the credit remaining is at least four dollars ($4), the
owner is entitled to a refund in the amount of the unused credit. The
owner must pay a fee of three dollars ($3) to the bureau to cover
costs of providing the refund, which may be deducted from the
refund. The bureau shall issue the refund. The bureau shall transfer
to the bureau of motor vehicles commission three dollars ($3) of the
fee to cover the commission's costs in processing the refund. To
claim the credit and refund provided by this subsection, the owner of
the vehicle must present to the bureau proof of sale of the vehicle.
(f) Subject to the requirements of subsection (h), the owner of a
vehicle that is destroyed in a year in which the owner has paid the tax
imposed by this chapter, which vehicle is not replaced by a
replacement vehicle for which a credit is issued under this section,
shall receive a refund in an amount equal to eight and thirty-three
hundredths percent (8.33%) of the tax paid for each full calendar
month remaining in the registrant's annual registration year after the
date of destruction, but only upon presentation or return to the
bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The license plate from the vehicle.
(4) The registration from the vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed vehicle. The amount shall be refunded by a
warrant issued by the auditor of the county that received the excise
tax revenue and shall be paid out of the special account created for
settlement of the excise tax collections under IC 6-6-5-10. For
purposes of this subsection, a vehicle is considered destroyed if the
cost of repair of damages suffered by the vehicle exceeds the
vehicle's fair market value.
(g) If the name of the owner of a vehicle is legally changed and
the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to register sooner
than the owner would have been required to register if there had
been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's last preceding annual excise tax liability; and
(B) the number of full calendar months between the owner's
new regular annual registration month and the next
succeeding regular annual registration month that is based on
the owner's former name.
(2) If the name change required the owner to register later than
the owner would have been required to register if there had
been no name change, the vehicle shall be subject to excise tax
for the period between the month in which the owner would
have been required to register if there had been no name change
and the new regular annual registration month in the amount of
the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's excise tax liability computed as of the time the
owner would have been required to register if there had been
no name change; and
(B) the number of full calendar months between the month
in which the owner would have been required to register if
there had been no name change and the owner's new regular
annual registration month.
(h) In order to claim a credit under subsection (f) for a vehicle that
is destroyed, the owner of the vehicle must present to the bureau of
motor vehicles a valid registration for the vehicle within ninety (90)
days of the date that it was destroyed. The bureau shall then fix the
amount of the credit that the owner is entitled to receive. As added by P.L.184-2007, SEC.3. Amended by P.L.3-2008, SEC.64.
IC 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; and
(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.
(b) This subsection applies after December 31, 2007. The refund
provided under subsection (a) is equal to:
(1) the annual license excise tax paid for use of the vehicle by
the owner of the vehicle for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual license excise tax paid for use of the vehicle for each full
or partial calendar month between the date the annual license
excise tax was due and the date the owner registered the vehicle
for use in another state.
(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.
IC 6-6-5-7.5
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 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 or to
an agent branch of 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 motor 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 who 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.
IC 6-6-5-7.9
Repealed
(Repealed by P.L.1-2007, SEC.248.)
IC 6-6-5-8 Registration forms; schedules
Sec. 8. (a) The bureau shall include on all registration forms
suitable spaces for the applicant's Social Security number or federal
tax identification number, the amount of the registration fee, the
amount of excise tax, the amount of credit, if any, as provided in
section 5 of this chapter, and the total amount of payment due on
account of the applicable registration fees and excise taxes upon the
registration of the vehicle. The forms shall also include spaces for
showing the county, city, or town and township and address of the
place where the owner resides.
(b) The bureau shall list on all registration forms for vehicles
prepared by it the amount of registration fees and taxes due. In
addition, the bureau shall prepare by December 1 of each year a
schedule showing the excise tax payable on each make and model of
vehicle. (Formerly: Acts 1969, c.423, s.8.) As amended by P.L.2-1988,
SEC.15; P.L.335-1989(ss), SEC.14.
IC 6-6-5-9 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 9. (a) The bureau, in the administration and collection of the
annual license excise tax imposed by this chapter, may utilize the
services and facilities of license branches operated under IC 9-16 in
its administration of the motor vehicle registration laws of the state
of Indiana. The license branches may be so utilized in accordance
with such procedures, in such manner, and to such extent as the
bureau shall deem necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, in the event the bureau shall utilize such license
branches in the collection of excise tax, the following apply:
(1) The excise taxes so collected by each license branch, less
any refunds made by the license branch, shall be deposited daily
by the license branch in a depository duly designated by the
state board of finance. The county treasurer of the county for
which the collections are due may withdraw funds from the
account at least two (2) times each week. The county treasurer
is responsible for the safekeeping and investment of money
withdrawn by the county treasurer under this subsection. Before
the eleventh day of the month following the month in which the
collections are made, the bureau of motor vehicles shall report
the excise taxes collected and refunds made outside the county
to the county treasurer of the county to which the collections
are due and the refunds apply. The bureau shall forward a copy
of this excise tax report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to whom the collections are due,
showing the excise tax collected on each vehicle, each refund
on a vehicle, and a copy of each registration certificate for all
collections and refunds within the county.
(3) Each license branch shall also report to the bureau all excise
taxes collected and refunds made under this chapter in the same
manner and at the same time as registration fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau,
except that the bureau may issue blanket coverage for all
branches at its discretion. At the discretion of the bureau, the
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime policy for each
branch, purchase a single blanket bond or crime insurance
policy endorsed to include faithful performance to cover all
branches.
(5) If the services of a license branch are used by the bureau in
the collection of the excise tax imposed by this chapter, the
license branch shall collect the service charge prescribed under
IC 9-29 for each vehicle registered upon which an excise tax is
collected by that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the
appropriate county and reported to the bureau of motor vehicles
on the first working day following the week of collection.
Except as provided in subdivision (7), 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.
(7) This subdivision applies only to interest or a penalty
collected by the department of state revenue from a person who:
(A) fails to properly register a vehicle as required by IC 9-18
and pay the tax due under this chapter; and
(B) during any time after the date by which the vehicle was
required to be registered under IC 9-18 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.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank or credit cards.
(b) On or before April 1 of each year the bureau shall provide to
the auditor of state the amount of motor vehicle excise taxes
collected for each county for the preceding year.
(c) 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 (a)(7);
that have been credited to the county under subsection (a). 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.
(d) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section. (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.
IC 6-6-5-9.5 Excise tax replacement disbursement; calculation and procedure;
transfers from state general fund
Sec. 9.5. (a) Before the twentieth day of each month the bureau
shall do the following:
(1) Determine the amount of excise taxes that would have been
collected for each county for the preceding month based on the
tax rate schedule that was in effect on January 1, 1995.
(2) Determine and report to the auditor of state the difference
between what was actually collected for each county for that
month and what would have been collected at the January 1,
1995, rates.
(b) For the months of January through November, the auditor of
state shall determine a monthly uniform disbursement percentage to
be applied in determining the amount of motor vehicle excise tax
replacement money to be disbursed to each county. The monthly
uniform disbursement percentage equals the quotient of the sum of
the amounts transferred under IC 4-30-17-3.5 plus the amounts
transferred under subsections (f) and (g) to the motor vehicle excise
tax replacement account in the month of the bureau's report divided
by the sum of the total differences for all counties, as determined
under subsection (a) and identified in the bureau's report for that
month.
(c) For December, the auditor of state shall determine an annual
uniform disbursement percentage to be applied in determining the
amount of motor vehicle excise tax replacement money to be
disbursed to each county in December as an annual adjustment.
(d) The annual uniform disbursement percentage equals the
quotient of the sum of the amounts transferred under IC 4-30-17-3.5
plus the amounts transferred under subsections (f) and (g) to the
motor vehicle excise tax replacement account in the months of
January through December divided by the sum of the total
differences for all counties, as determined under subsection (a) and
identified in the bureau's reports for the months of January through
December.
(e) For the months of January through November, the auditor of
state shall distribute to the county the amount of the difference
determined under subsection (a) in the month of the bureau's report
for that county, multiplied by the monthly uniform disbursement
percentage for that month. For December, the auditor shall distribute
to the county the total difference in the bureau's reports determined
under subsection (a) in the months of January through December for
that county, multiplied by the annual uniform disbursement
percentage, less the amounts distributed to the county in January
through November. However, the total distribution to a county in a
calendar year may not exceed the total difference in the bureau's
reports determined under subsection (a) in the months of January
through December for that county in the year.
(f) The transfers under this subsection are in addition to the
transfers required under IC 4-30-17-3.5 and subsection (g). Before
the twenty-fifth day of each month, the auditor of state shall transfer
from the state general fund to the state general fund motor vehicle
excise tax replacement account sixteen thousand nine hundred
seventy-four dollars ($16,974). The transfers required under this
subsection are annually appropriated from the state general fund.
(g) This subsection applies only after December 31, 1995, and
applies only if insufficient money is available in the build Indiana
fund to make the distributions to the state general fund motor vehicle
excise tax replacement account that are required under
IC 4-30-17-3.5. Before the twenty-fifth day of each month, the
auditor of state shall transfer from the state general fund to the state
general fund motor vehicle excise tax replacement account the
difference between:
(1) the amount that IC 4-30-17-3.5 requires the auditor of state
to distribute from the build Indiana fund to the state general
fund motor vehicle excise tax replacement account; and
(2) the amount that is available for distribution from the build
Indiana fund to the state general fund motor vehicle excise tax
replacement account.
The transfers required under this subsection are annually
appropriated from the state general fund.
(h) Any money remaining in the motor vehicle excise tax
replacement account after the last county distribution in December
shall be transferred to the build Indiana fund. The auditor of state
shall make the distribution before the end of the month the auditor
receives the bureau's report.
(i) The money needed for the distribution shall be withdrawn from
the motor vehicle excise tax replacement account. There is
appropriated from the state general fund motor vehicle excise tax
replacement account, the amount needed to make the distributions
required by this section.
(j) Distributions made under this section are considered motor
vehicle excise taxes for purposes of allocating revenue among taxing
units under this chapter. As added by P.L.33-1990, SEC.14. Amended by P.L.25-1995,
SEC.58; P.L.26-1996, SEC.9; P.L.186-2002, SEC.13.
IC 6-6-5-10 Collection procedures; duties of county officials; distribution
Sec. 10. (a) The bureau shall establish procedures necessary for
the collection of the tax imposed by this chapter and for the proper
accounting for the same. The necessary forms and records shall be
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall receipt such collections into a separate account for
settlement thereof 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 treasurer and auditor to make advances prior to the time
of final settlement of such property taxes in the same manner as
provided in IC 5-13-6-3.
(c) As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. The county
auditor shall determine the total amount of excise taxes collected for
each taxing district in the county and the amount so collected (and
the distributions received under section 9.5 of this chapter) shall be
apportioned and distributed among the respective funds of the taxing
units in the same manner and at the same time as property taxes are
apportioned and distributed (subject to adjustment as provided in
IC 36-8-19-7.5). However, for purposes of determining distributions
under this section for 2009 and each year thereafter, a state welfare
and tuition support allocation shall be deducted from the total
amount available for apportionment and distribution to taxing units
under this section before any apportionment and distribution is made.
The county auditor shall remit the state welfare and tuition support
allocation to the treasurer of state for deposit, as directed by the
budget agency. The amount of the state welfare and tuition support
allocation for a county for a particular year is equal to the result
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
(i) the amount appropriated in the year by the county from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all taxing units in the
county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool
fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP
TWO, and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for which
a ratio is calculated under STEP ONE, STEP TWO, or STEP
THREE, the budget agency shall establish a ratio for the new taxing
district that reflects the tax rates imposed in the predecessor taxing
districts.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior
to such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made.
The assessor shall further identify and verify from the assessor's
records the several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30)
days after receipt of vehicle registration forms by the county
assessor, and the assessor shall certify such information to the county
auditor for the auditor's use as soon as it is checked and completed. (Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts
1972, P.L.55, SEC.1.) As amended by P.L.19-1987, SEC.18;
P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7;
P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss),
SEC.237.
IC 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 reported by the
branches 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. IC 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.)
IC 6-6-5-11 Registration of vehicle without payment of tax; offenses
Sec. 11. An owner of a vehicle who knowingly registers the
vehicle without paying the excise tax required by this chapter
commits a Class B misdemeanor. An employee of the bureau or a
branch manager or employee of a license branch office who
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.
IC 6-6-5-12 Registration of vehicle without payment of tax; void registration
Sec. 12. The registration of any vehicle registered without
payment of the excise tax imposed by this chapter is void, and the
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner has paid the
delinquent excise taxes and an additional fee of ten dollars ($10) to
compensate the bureau for the additional duties performed by it. (Formerly: Acts 1969, c.423, s.12.) As amended by Acts 1981,
P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8.
IC 6-6-5-13 Agents for collection of tax
Sec. 13. In the administration and collection of the annual license
excise taxes imposed by this chapter, the bureau may use and employ
and is hereby expressly empowered and authorized to appoint, use,
and employ such persons who under the laws of the state of Indiana
may be appointed as an agent by a county treasurer to collect and
receive property taxes on behalf of such county treasurer, and such
persons, when so appointed by the bureau, may receive and collect
on behalf of the bureau the annual license excise taxes imposed by
this chapter and such registration fees and charges as the bureau may
direct in making such appointments. Such persons, when so
appointed, shall comply with such requirements as exist concerning
their collection of property taxes on behalf of county treasurers and
such other requirements, including the posting of a bond, as may be
established by the bureau at the time of such appointments. (Formerly: Acts 1969, c.423, s.13.) As amended by P.L.2-1988,
SEC.16.
IC 6-6-5-14 Limitations on indebtedness of political or municipal corporations;
effect
Sec. 14. 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) 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, motor 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. 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.
IC 6-6-5-15 Consolidation of taxes for taxpayers owning more than one vehicle
Sec. 15. In the administration and collection of the annual license
excise tax as imposed by this chapter, the bureau may coordinate and
consolidate the collection of such taxes from each taxpayer as
imposed on all vehicles owned by such taxpayer in accordance with
such procedures as the bureau shall deem reasonable and feasible,
including, but not limited to, the revocation of all registrations of
vehicles by an owner if such owner shall willfully fail and refuse to
pay any excise tax imposed by this chapter. Upon a revocation of
registration 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.
IC 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,
IC 6-6-5-1 Definitions
Sec. 1. (a) As used in this chapter, "vehicle" means a vehicle
subject to annual registration as a condition of its operation on the
public highways pursuant to the motor vehicle registration laws of
the state.
(b) As used in this chapter, "mobile home" means a
nonself-propelled vehicle designed for occupancy as a dwelling or
sleeping place.
(c) As used in this chapter, "bureau" means the bureau of motor
vehicles.
(d) As used in this chapter, "license branch" means a branch
office of the bureau authorized to register motor vehicles pursuant to
the laws of the state.
(e) As used in this chapter, "owner" means the person in whose
name the vehicle or trailer is registered (as defined in IC 9-13-2).
(f) As used in this chapter, "motor home" means a self-propelled
vehicle having been designed and built as an integral part thereof
having living and sleeping quarters, including that which is
commonly referred to as a recreational vehicle.
(g) As used in this chapter, "last preceding annual excise tax
liability" means either:
(1) the amount of excise tax liability to which the vehicle was
subject on the owner's last preceding regular annual registration
date; or
(2) 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.
(h) As used in this chapter, "trailer" means a device having a gross
vehicle weight equal to or less than three thousand (3,000) pounds
that is pulled behind a vehicle and that is subject to annual
registration as a condition of its operation on the public highways
pursuant to the motor vehicle registration laws of the state. The term
includes any utility, boat, or other two (2) wheeled trailer.
(i) 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) Vehicles subject to registration as trucks under the motor
vehicle registration laws of the state, except trucks having a
declared gross weight not exceeding eleven thousand (11,000)
pounds, trailers, semitrailers, tractors, and buses.
(5) Vehicles owned, or leased and operated, by a postsecondary
educational institution described in IC 6-3-3-5(d).
(6) Vehicles owned, or leased and operated, by a volunteer fire
department (as defined in IC 36-8-12-2).
(7) Vehicles owned, or leased and operated, by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(8) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(9) Farm wagons. (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.
IC 6-6-5-2 License excise tax; imposition; proof of payment of property tax
not required
Sec. 2. (a) There is imposed an annual license excise tax upon
vehicles, which tax shall be in lieu of the ad valorem property tax
levied for state or local purposes, but in addition to any registration
fees imposed on such vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(c) No vehicle, as defined in section 1 of this chapter, shall be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes or shall be subject to ad valorem
taxes whether or not such vehicle is in fact registered pursuant to the
motor vehicle registration laws. No person shall be required to give
proof of the payment of ad valorem property taxes as a condition to
the registration of any vehicle that is subject to the tax imposed by
this chapter. (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.
IC 6-6-5-3 Valuation of vehicles
Sec. 3. (a) As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each vehicle as of
the time it is first offered for sale as a new vehicle in Indiana. The
bureau shall adopt rules for determining the value of vehicles, using
the "factory advertised delivered price" or the "port of entry price".
(b) If the bureau is unable to ascertain a value by this method in
respect to any vehicle or class of vehicles because the vehicle is a
specially constructed vehicle or for any other reason, the bureau shall
determine, from any information available, the true tax value subject
to review and adjustment by the department of local government
finance.
(c) For each vehicle, beginning with the 1990 model year, the
bureau shall reduce the value determined under subsection (a) or (b)
by dividing:
(1) the price determined under subsection (a) or (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. (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.
IC 6-6-5-4 Classification of vehicles
Sec. 4. After determining the value of a vehicle, as prescribed in
section 3 of this chapter, the bureau shall classify every vehicle in its
proper class according to the following classification plan:
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 (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.
IC 6-6-5-5 Amount of tax credit against tax
Sec. 5. (a) The amount of tax imposed by this chapter shall be
based upon the classification of the vehicle, as provided in section 4
of this chapter, and the age of the vehicle, in accordance with the
schedule set out in subsection (c) or (d).
(b) A person who owns a vehicle and who is entitled to a property
tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, IC 6-1.1-12-16,
or IC 6-1.1-12-17.4 is entitled to a credit against the annual license
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 annual 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.
(c) After January 1, 1996, the tax schedule is as follows:
Year of
Manufacture I
II
III
IV
V
1st $12
$36
$50
$50
$66
2nd 12
30
50
50
57
3rd 12
27
42
50
50
4th 12
24
33
50
50
5th 12
18
24
48
50
6th 12
12
18
36
50
7th 12
12
12
24
42
8th 12
12
12
18
24
9th 12
12
12
12
12
10th 12
12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
IX
X
1st $84
$103
$123
$150
$172
2nd 74
92
110
134
149
3rd 63
77
93
115
130
4th 52
64
78
98
112
5th 50
52
64
82
96
6th 50
50
50
65
79
7th 49
50
50
52
65
8th 30
40
50
50
53
9th 18
21
34
40
50
10th 12
12
12
12
12
and thereafter
Year of
Manufacture XI
XII
XIII
XIV
XV
1st $207
$250
$300
$350
$406
2nd 179
217
260
304
353
3rd 156
189
225
265
307
4th 135
163
184
228
257
5th 115
139
150
195
210
6th 94
114
121
160
169
7th 78
94
96
132
134
8th 64
65
65
91
91
9th 50
50
50
50
50
10th 21
26
30
36
42
and thereafter
Year of
Manufacture XVI
XVII
1st $469
$532
2nd 407
461
3rd 355
398
4th 306
347
5th 261
296
6th 214
242
7th 177
192
8th 129
129
9th 63
63
10th 49
50
and thereafter.
(d) Every vehicle shall be taxed as a vehicle in its first year of
manufacture throughout the calendar year in which vehicles of that
make and model are first offered for sale in Indiana, except that a
vehicle of a make and model first offered for sale in Indiana after
August 1 of any year shall continue to be taxed as a vehicle in its
first year of manufacture until the end of the calendar year following
the year in which it is first offered for sale. Thereafter, the vehicle
shall be considered to have aged one (1) year as of January 1 of each
year. (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.
IC 6-6-5-5.1
Repealed
(Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.)
IC 6-6-5-5.5 Trailers; annual excise tax
Sec. 5.5. There is imposed an annual excise tax on trailers. The
tax shall be paid at the same time the trailer is registered. Except for
the amount of tax imposed, a trailer is to be treated the same as a
vehicle for purposes of this chapter. The amount of tax owed for a
trailer for a year is eight dollars ($8). The tax is due at the same time
the owner is or would be required to pay the motor vehicle excise tax
under this chapter. As added by P.L.98-1989, SEC.6.
IC 6-6-5-6 Payment of tax; registration of vehicle
Sec. 6. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon vehicles shall be payable for
each registration year, by the owners thereof in respect to vehicles
required to be registered for such registration year as provided in the
motor vehicle laws of Indiana. Except as provided in section 7.2 of
this chapter, such excise tax shall be due on or before the regular
annual registration date in each year on or before which the owner is
required under the motor vehicle registration laws of Indiana to
register vehicles and such excise tax shall be paid to the bureau at the
time the vehicle is registered by the owner as provided in the motor
vehicle registration laws of Indiana. Each vehicle subject to taxation
under this chapter shall be registered by the owner thereof as being
taxable in the county of the owner's residence. The payment of the
excise tax imposed by this chapter shall be a condition to the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department of state revenue showing
payment of the excise tax imposed by this chapter may be accepted
by the bureau in lieu of a payment under subsection (a). (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.
IC 6-6-5-6.7 "Passenger motor vehicle" and "truck" defined; credits for rental
vehicles; inspection of records
Sec. 6.7. (a) As used in this section, "passenger motor vehicle"
and "truck" have the meanings set forth for those terms in
IC 9-13-2-123 and IC 9-13-2-188(a).
(b) Every owner of a passenger motor vehicle or passenger motor
vehicles or of a truck or trucks who during a registration year
regularly rents those vehicles or trucks 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 motor vehicle excise tax liability owed
for those passenger motor vehicles or trucks for that registration year.
The maximum credit an owner is entitled to claim against the tax
owed for all those passenger motor vehicles and trucks for a
registration year under this section equals the lesser of:
(1) the total motor vehicle excise taxes due for those passenger
motor vehicles and 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 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 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 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.
IC 6-6-5-7
Repealed
(Repealed by P.L.3-2008, SEC.269.)
IC 6-6-5-7.2 Application of section; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 7.2. (a) This section applies after December 31, 2007.
(b) In respect to a vehicle that has been acquired, or brought into
the state, or for any other reason becomes subject to registration after
the regular annual registration date in the year on or before which the
owner of the vehicle is required, under the motor vehicle registration
laws of Indiana, to register vehicles, the tax imposed by this chapter
shall become due and payable at the time the vehicle is acquired,
brought into the state, or otherwise becomes subject to registration,
and the amount of tax to be paid by the owner for the remainder of
the year shall be reduced by eight and thirty-three hundredths percent
(8.33%) for each full calendar month that has elapsed since the
regular annual registration date in the year fixed by the motor vehicle
registration laws for annual registration by the owner. The tax shall
be paid at the time of the registration of the vehicle.
(c) In the case of a vehicle that is acquired, or brought into the
state, or for any other reason becomes subject to registration after
January 1 of any year, then the owner may pay the applicable
registration fee on the vehicle as provided in the motor vehicle
registration laws and any excise tax due on the vehicle for the
remainder of the annual registration year and simultaneously register
the vehicle and pay the applicable registration fee and the excise tax
due for the next succeeding annual registration year.
(d) Except as provided in subsection (g), no reduction in the
applicable annual excise tax will be allowed to an Indiana resident
applicant upon registration of any vehicle that was owned by the
applicant on or prior to the registrant's annual registration period. A
vehicle owned by an Indiana resident applicant that was located in
and registered for use in another state during the same calendar year
shall be entitled to the same reduction when registered in Indiana.
(e) The owner of a vehicle who sells the vehicle in a year in which
the owner has paid the tax imposed by this chapter shall receive a
credit equal to the remainder of:
(1) the tax paid for the vehicle; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the registrant's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other vehicle
purchased or subsequently registered by the owner in the same
registrant's annual registration year. If the credit is not fully used and
the amount of the credit remaining is at least four dollars ($4), the
owner is entitled to a refund in the amount of the unused credit. The
owner must pay a fee of three dollars ($3) to the bureau to cover
costs of providing the refund, which may be deducted from the
refund. The bureau shall issue the refund. The bureau shall transfer
to the bureau of motor vehicles commission three dollars ($3) of the
fee to cover the commission's costs in processing the refund. To
claim the credit and refund provided by this subsection, the owner of
the vehicle must present to the bureau proof of sale of the vehicle.
(f) Subject to the requirements of subsection (h), the owner of a
vehicle that is destroyed in a year in which the owner has paid the tax
imposed by this chapter, which vehicle is not replaced by a
replacement vehicle for which a credit is issued under this section,
shall receive a refund in an amount equal to eight and thirty-three
hundredths percent (8.33%) of the tax paid for each full calendar
month remaining in the registrant's annual registration year after the
date of destruction, but only upon presentation or return to the
bureau of the following:
(1) A request for refund on a form furnished by the bureau.
(2) A statement of proof of destruction on an affidavit furnished
by the bureau.
(3) The license plate from the vehicle.
(4) The registration from the vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed vehicle. The amount shall be refunded by a
warrant issued by the auditor of the county that received the excise
tax revenue and shall be paid out of the special account created for
settlement of the excise tax collections under IC 6-6-5-10. For
purposes of this subsection, a vehicle is considered destroyed if the
cost of repair of damages suffered by the vehicle exceeds the
vehicle's fair market value.
(g) If the name of the owner of a vehicle is legally changed and
the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner shall be adjusted as
follows:
(1) If the name change requires the owner to register sooner
than the owner would have been required to register if there had
been no name change, the owner shall, at the time the name
change is reported, be authorized a refund from the county
treasurer in the amount of the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's last preceding annual excise tax liability; and
(B) the number of full calendar months between the owner's
new regular annual registration month and the next
succeeding regular annual registration month that is based on
the owner's former name.
(2) If the name change required the owner to register later than
the owner would have been required to register if there had
been no name change, the vehicle shall be subject to excise tax
for the period between the month in which the owner would
have been required to register if there had been no name change
and the new regular annual registration month in the amount of
the product of:
(A) eight and thirty-three hundredths percent (8.33%) of the
owner's excise tax liability computed as of the time the
owner would have been required to register if there had been
no name change; and
(B) the number of full calendar months between the month
in which the owner would have been required to register if
there had been no name change and the owner's new regular
annual registration month.
(h) In order to claim a credit under subsection (f) for a vehicle that
is destroyed, the owner of the vehicle must present to the bureau of
motor vehicles a valid registration for the vehicle within ninety (90)
days of the date that it was destroyed. The bureau shall then fix the
amount of the credit that the owner is entitled to receive. As added by P.L.184-2007, SEC.3. Amended by P.L.3-2008, SEC.64.
IC 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; and
(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.
(b) This subsection applies after December 31, 2007. The refund
provided under subsection (a) is equal to:
(1) the annual license excise tax paid for use of the vehicle by
the owner of the vehicle for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual license excise tax paid for use of the vehicle for each full
or partial calendar month between the date the annual license
excise tax was due and the date the owner registered the vehicle
for use in another state.
(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.
IC 6-6-5-7.5
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 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 or to
an agent branch of 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 motor 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 who 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.
IC 6-6-5-7.9
Repealed
(Repealed by P.L.1-2007, SEC.248.)
IC 6-6-5-8 Registration forms; schedules
Sec. 8. (a) The bureau shall include on all registration forms
suitable spaces for the applicant's Social Security number or federal
tax identification number, the amount of the registration fee, the
amount of excise tax, the amount of credit, if any, as provided in
section 5 of this chapter, and the total amount of payment due on
account of the applicable registration fees and excise taxes upon the
registration of the vehicle. The forms shall also include spaces for
showing the county, city, or town and township and address of the
place where the owner resides.
(b) The bureau shall list on all registration forms for vehicles
prepared by it the amount of registration fees and taxes due. In
addition, the bureau shall prepare by December 1 of each year a
schedule showing the excise tax payable on each make and model of
vehicle. (Formerly: Acts 1969, c.423, s.8.) As amended by P.L.2-1988,
SEC.15; P.L.335-1989(ss), SEC.14.
IC 6-6-5-9 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 9. (a) The bureau, in the administration and collection of the
annual license excise tax imposed by this chapter, may utilize the
services and facilities of license branches operated under IC 9-16 in
its administration of the motor vehicle registration laws of the state
of Indiana. The license branches may be so utilized in accordance
with such procedures, in such manner, and to such extent as the
bureau shall deem necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, in the event the bureau shall utilize such license
branches in the collection of excise tax, the following apply:
(1) The excise taxes so collected by each license branch, less
any refunds made by the license branch, shall be deposited daily
by the license branch in a depository duly designated by the
state board of finance. The county treasurer of the county for
which the collections are due may withdraw funds from the
account at least two (2) times each week. The county treasurer
is responsible for the safekeeping and investment of money
withdrawn by the county treasurer under this subsection. Before
the eleventh day of the month following the month in which the
collections are made, the bureau of motor vehicles shall report
the excise taxes collected and refunds made outside the county
to the county treasurer of the county to which the collections
are due and the refunds apply. The bureau shall forward a copy
of this excise tax report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to whom the collections are due,
showing the excise tax collected on each vehicle, each refund
on a vehicle, and a copy of each registration certificate for all
collections and refunds within the county.
(3) Each license branch shall also report to the bureau all excise
taxes collected and refunds made under this chapter in the same
manner and at the same time as registration fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau,
except that the bureau may issue blanket coverage for all
branches at its discretion. At the discretion of the bureau, the
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime policy for each
branch, purchase a single blanket bond or crime insurance
policy endorsed to include faithful performance to cover all
branches.
(5) If the services of a license branch are used by the bureau in
the collection of the excise tax imposed by this chapter, the
license branch shall collect the service charge prescribed under
IC 9-29 for each vehicle registered upon which an excise tax is
collected by that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the
appropriate county and reported to the bureau of motor vehicles
on the first working day following the week of collection.
Except as provided in subdivision (7), 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.
(7) This subdivision applies only to interest or a penalty
collected by the department of state revenue from a person who:
(A) fails to properly register a vehicle as required by IC 9-18
and pay the tax due under this chapter; and
(B) during any time after the date by which the vehicle was
required to be registered under IC 9-18 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.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank or credit cards.
(b) On or before April 1 of each year the bureau shall provide to
the auditor of state the amount of motor vehicle excise taxes
collected for each county for the preceding year.
(c) 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 (a)(7);
that have been credited to the county under subsection (a). 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.
(d) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section. (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.
IC 6-6-5-9.5 Excise tax replacement disbursement; calculation and procedure;
transfers from state general fund
Sec. 9.5. (a) Before the twentieth day of each month the bureau
shall do the following:
(1) Determine the amount of excise taxes that would have been
collected for each county for the preceding month based on the
tax rate schedule that was in effect on January 1, 1995.
(2) Determine and report to the auditor of state the difference
between what was actually collected for each county for that
month and what would have been collected at the January 1,
1995, rates.
(b) For the months of January through November, the auditor of
state shall determine a monthly uniform disbursement percentage to
be applied in determining the amount of motor vehicle excise tax
replacement money to be disbursed to each county. The monthly
uniform disbursement percentage equals the quotient of the sum of
the amounts transferred under IC 4-30-17-3.5 plus the amounts
transferred under subsections (f) and (g) to the motor vehicle excise
tax replacement account in the month of the bureau's report divided
by the sum of the total differences for all counties, as determined
under subsection (a) and identified in the bureau's report for that
month.
(c) For December, the auditor of state shall determine an annual
uniform disbursement percentage to be applied in determining the
amount of motor vehicle excise tax replacement money to be
disbursed to each county in December as an annual adjustment.
(d) The annual uniform disbursement percentage equals the
quotient of the sum of the amounts transferred under IC 4-30-17-3.5
plus the amounts transferred under subsections (f) and (g) to the
motor vehicle excise tax replacement account in the months of
January through December divided by the sum of the total
differences for all counties, as determined under subsection (a) and
identified in the bureau's reports for the months of January through
December.
(e) For the months of January through November, the auditor of
state shall distribute to the county the amount of the difference
determined under subsection (a) in the month of the bureau's report
for that county, multiplied by the monthly uniform disbursement
percentage for that month. For December, the auditor shall distribute
to the county the total difference in the bureau's reports determined
under subsection (a) in the months of January through December for
that county, multiplied by the annual uniform disbursement
percentage, less the amounts distributed to the county in January
through November. However, the total distribution to a county in a
calendar year may not exceed the total difference in the bureau's
reports determined under subsection (a) in the months of January
through December for that county in the year.
(f) The transfers under this subsection are in addition to the
transfers required under IC 4-30-17-3.5 and subsection (g). Before
the twenty-fifth day of each month, the auditor of state shall transfer
from the state general fund to the state general fund motor vehicle
excise tax replacement account sixteen thousand nine hundred
seventy-four dollars ($16,974). The transfers required under this
subsection are annually appropriated from the state general fund.
(g) This subsection applies only after December 31, 1995, and
applies only if insufficient money is available in the build Indiana
fund to make the distributions to the state general fund motor vehicle
excise tax replacement account that are required under
IC 4-30-17-3.5. Before the twenty-fifth day of each month, the
auditor of state shall transfer from the state general fund to the state
general fund motor vehicle excise tax replacement account the
difference between:
(1) the amount that IC 4-30-17-3.5 requires the auditor of state
to distribute from the build Indiana fund to the state general
fund motor vehicle excise tax replacement account; and
(2) the amount that is available for distribution from the build
Indiana fund to the state general fund motor vehicle excise tax
replacement account.
The transfers required under this subsection are annually
appropriated from the state general fund.
(h) Any money remaining in the motor vehicle excise tax
replacement account after the last county distribution in December
shall be transferred to the build Indiana fund. The auditor of state
shall make the distribution before the end of the month the auditor
receives the bureau's report.
(i) The money needed for the distribution shall be withdrawn from
the motor vehicle excise tax replacement account. There is
appropriated from the state general fund motor vehicle excise tax
replacement account, the amount needed to make the distributions
required by this section.
(j) Distributions made under this section are considered motor
vehicle excise taxes for purposes of allocating revenue among taxing
units under this chapter. As added by P.L.33-1990, SEC.14. Amended by P.L.25-1995,
SEC.58; P.L.26-1996, SEC.9; P.L.186-2002, SEC.13.
IC 6-6-5-10 Collection procedures; duties of county officials; distribution
Sec. 10. (a) The bureau shall establish procedures necessary for
the collection of the tax imposed by this chapter and for the proper
accounting for the same. The necessary forms and records shall be
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall receipt such collections into a separate account for
settlement thereof 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 treasurer and auditor to make advances prior to the time
of final settlement of such property taxes in the same manner as
provided in IC 5-13-6-3.
(c) As used in this subsection, "taxing district" has the meaning
set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in
IC 6-1.1-1-21, and "tuition support levy" refers to a school
corporation's tuition support property tax levy under IC 20-45-3-11
(repealed) for the school corporation's general fund. The county
auditor shall determine the total amount of excise taxes collected for
each taxing district in the county and the amount so collected (and
the distributions received under section 9.5 of this chapter) shall be
apportioned and distributed among the respective funds of the taxing
units in the same manner and at the same time as property taxes are
apportioned and distributed (subject to adjustment as provided in
IC 36-8-19-7.5). However, for purposes of determining distributions
under this section for 2009 and each year thereafter, a state welfare
and tuition support allocation shall be deducted from the total
amount available for apportionment and distribution to taxing units
under this section before any apportionment and distribution is made.
The county auditor shall remit the state welfare and tuition support
allocation to the treasurer of state for deposit, as directed by the
budget agency. The amount of the state welfare and tuition support
allocation for a county for a particular year is equal to the result
determined under STEP FOUR of the following formula:
STEP ONE: Determine the result of the following:
(A) Separately for 1997, 1998, and 1999 for each taxing
district in the county, determine the result of:
(i) the amount appropriated in the year by the county from
the county's county welfare fund and county welfare
administration fund; divided by
(ii) the total amounts appropriated by all taxing units in the
county for the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district; multiplied by
(ii) the clause (C) amount.
STEP TWO: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tax rate imposed in the taxing district for the
county's county medical assistance to wards fund, family
and children's fund, children's psychiatric residential
treatment services fund, county hospital care for the
indigent fund, children with special health care needs
county fund, plus, in the case of Marion County, the tax
rate imposed by the health and hospital corporation that
was necessary to raise thirty-five million dollars
($35,000,000) from all taxing districts in the county;
divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP THREE: Determine the result of the following:
(A) Separately for 2006, 2007, and 2008 for each taxing
district in the county, determine the result of:
(i) the tuition support levy tax rate imposed in the taxing
district plus the tax rate imposed by the school corporation
for the school corporation's special education preschool
fund in the district; divided by
(ii) the aggregate tax rate imposed in the taxing district for
the same year.
(B) Determine the sum of the clause (A) amounts.
(C) Divide the clause (B) amount by three (3).
(D) Determine the result of:
(i) the amount of excise taxes allocated to the taxing
district that would otherwise be available for distribution
to taxing units in the taxing district after subtracting the
STEP ONE (D) amount for the same taxing district;
multiplied by
(ii) the clause (C) amount.
(E) Determine the sum of the clause (D) amounts for all
taxing districts in the county.
STEP FOUR: Determine the sum of the STEP ONE, STEP
TWO, and STEP THREE amounts for the county.
If the boundaries of a taxing district change after the years for which
a ratio is calculated under STEP ONE, STEP TWO, or STEP
THREE, the budget agency shall establish a ratio for the new taxing
district that reflects the tax rates imposed in the predecessor taxing
districts.
(d) Such determination shall be made from copies of vehicle
registration forms furnished by the bureau of motor vehicles. Prior
to such determination, the county assessor of each county shall, from
copies of registration forms, cause information pertaining to legal
residence of persons owning taxable vehicles to be verified from the
assessor's records, to the extent such verification can be so made.
The assessor shall further identify and verify from the assessor's
records the several taxing units within which such persons reside.
(e) Such verifications shall be done by not later than thirty (30)
days after receipt of vehicle registration forms by the county
assessor, and the assessor shall certify such information to the county
auditor for the auditor's use as soon as it is checked and completed. (Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts
1972, P.L.55, SEC.1.) As amended by P.L.19-1987, SEC.18;
P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7;
P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss),
SEC.237.
IC 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 reported by the
branches 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. IC 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.)
IC 6-6-5-11 Registration of vehicle without payment of tax; offenses
Sec. 11. An owner of a vehicle who knowingly registers the
vehicle without paying the excise tax required by this chapter
commits a Class B misdemeanor. An employee of the bureau or a
branch manager or employee of a license branch office who
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.
IC 6-6-5-12 Registration of vehicle without payment of tax; void registration
Sec. 12. The registration of any vehicle registered without
payment of the excise tax imposed by this chapter is void, and the
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner has paid the
delinquent excise taxes and an additional fee of ten dollars ($10) to
compensate the bureau for the additional duties performed by it. (Formerly: Acts 1969, c.423, s.12.) As amended by Acts 1981,
P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8.
IC 6-6-5-13 Agents for collection of tax
Sec. 13. In the administration and collection of the annual license
excise taxes imposed by this chapter, the bureau may use and employ
and is hereby expressly empowered and authorized to appoint, use,
and employ such persons who under the laws of the state of Indiana
may be appointed as an agent by a county treasurer to collect and
receive property taxes on behalf of such county treasurer, and such
persons, when so appointed by the bureau, may receive and collect
on behalf of the bureau the annual license excise taxes imposed by
this chapter and such registration fees and charges as the bureau may
direct in making such appointments. Such persons, when so
appointed, shall comply with such requirements as exist concerning
their collection of property taxes on behalf of county treasurers and
such other requirements, including the posting of a bond, as may be
established by the bureau at the time of such appointments. (Formerly: Acts 1969, c.423, s.13.) As amended by P.L.2-1988,
SEC.16.
IC 6-6-5-14 Limitations on indebtedness of political or municipal corporations;
effect
Sec. 14. 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) 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, motor 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. 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.
IC 6-6-5-15 Consolidation of taxes for taxpayers owning more than one vehicle
Sec. 15. In the administration and collection of the annual license
excise tax as imposed by this chapter, the bureau may coordinate and
consolidate the collection of such taxes from each taxpayer as
imposed on all vehicles owned by such taxpayer in accordance with
such procedures as the bureau shall deem reasonable and feasible,
including, but not limited to, the revocation of all registrations of
vehicles by an owner if such owner shall willfully fail and refuse to
pay any excise tax imposed by this chapter. Upon a revocation of
registration 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.
IC 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,
