IC 6-6-5.1
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck
Campers
IC 6-6-5.1-1 Application of chapter
Sec. 1. This chapter does not apply to the following:
(1) A vehicle subject to the motor vehicle excise tax under
IC 6-6-5.
(2) A vehicle owned or leased and operated by the United
States, the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax under
IC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed under
IC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondary
educational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(10) A vehicle 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 who serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registration
fees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle or truck camper in the inventory of
recreational vehicles and truck campers held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-2 "Bureau"
Sec. 2. As used in this chapter, "bureau" refers to the bureau of
motor vehicles. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-3 "Last preceding annual excise tax liability"
Sec. 3. As used in this chapter, "last preceding annual excise tax
liability" means the amount of excise tax liability to which a
recreational vehicle or truck camper was subject on the owner's last
preceding regular annual registration date or to which:
(1) the recreational vehicle would have been subject if the
recreational vehicle had been registered; or
(2) the truck camper would have been subject if the truck
camper had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-4 "Mobile home"
Sec. 4. As used in this chapter, "mobile home" has the meaning
set forth in IC 6-1.1-7-1. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-5 "Owner"
Sec. 5. As used in this chapter, "owner" means:
(1) in the case of a recreational vehicle, the person in whose
name the recreational vehicle is registered under IC 9-18; or
(2) in the case of a truck camper, the person holding title to the
truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-6 "Recreational vehicle"
Sec. 6. As used in this chapter, "recreational vehicle" has the
meaning set forth in IC 9-13-2-150(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-7 "Trailer"
Sec. 7. As used in this chapter, "trailer" has the meaning set forth
in IC 6-6-5-1(h). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-8 "Truck camper"
Sec. 8. As used in this chapter, "truck camper" means a device
without motive power that is installed in the bed of a truck to provide
living quarters for persons traveling on public highways. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-9 "Vehicle"
Sec. 9. As used in this chapter, "vehicle" has the meaning set forth
in IC 9-13-2-196(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-10 License excise tax; imposition; property tax assessment disallowed
Sec. 10. (a) Beginning January 1, 2010, there is imposed an
annual license excise tax on recreational vehicles and truck campers.
The excise tax is imposed instead of the ad valorem property tax
levied for state or local purposes but in addition to any registration
fees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes after December 31, 2008, and is not
subject to ad valorem taxes first due and payable after December 31,
2009, regardless of whether the recreational vehicle is registered
under the state motor vehicle registration laws. A person may not be
required to give proof of the payment of ad valorem taxes as a
condition to the registration of a recreational vehicle subject to the
tax imposed by this chapter.
(d) A truck camper subject to this chapter may not be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes after December 31, 2008, and is not subject
to ad valorem taxes first due and payable after December 31, 2009. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-11 Valuation of vehicles and campers
Sec. 11. As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each recreational
vehicle and truck camper as of the time it is first offered for sale in
Indiana as a new recreational vehicle or truck camper. The bureau
shall adopt rules under IC 4-22-2 for determining the value of
recreational vehicles and truck campers by using:
(1) the factory advertised delivered price or the port of entry
price; or
(2) any other information available. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-12 Vehicle and camper classification
Sec. 12. After determining the value of a recreational vehicle or
truck camper under section 11 of this chapter, the bureau shall
classify every recreational vehicle and truck camper in its proper
class by value according to the following classification plan:
Class I
less than $2,250
Class II
at least $ 2,250
but less than $ 4,000
Class III
at least $ 4,000
but less than $ 7,000
Class IV
at least $ 7,000
but less than $ 10,000
Class V
at least $10,000
but less than $ 15,000
Class VI
at least $15,000
but less than $ 22,000
Class VII
at least $22,000
but less than $ 30,000
Class VIII
at least $30,000
but less than $ 42,500
Class IX
at least $42,500
but less than $ 50,000
Class X
at least $50,000
but less than $ 60,000
Class XI
at least $60,000
but less than $ 70,000
Class XII
at least $70,000
but less than $ 80,000
Class XIII
at least $80,000
but less than $ 90,000
Class XIV
at least $90,000
but less than $100,000
Class XV
at least $100,000
but less than $150,000
Class XVI
at least $150,000
but less than $200,000
Class XVII
at least $200,000 As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-13 Excise tax schedule; amount of tax; credit for certain unused
property tax deductions
Sec. 13. (a) Subject to any reductions permitted under this
chapter, the amount of tax imposed under this chapter on a
recreational vehicle or truck camper is prescribed by the schedule set
out in subsection (c). The amount of tax imposed by this chapter is
determined using:
(1) the classification of the recreational vehicle or truck camper
under section 12 of this chapter; and
(2) the age of the recreational vehicle or truck camper.
(b) If a person who owns a recreational vehicle or truck camper
is entitled to an ad valorem property tax assessed valuation 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 in a year in which a tax is imposed by this chapter
and any part of the deduction is unused after allowance of the
deduction on real property and personal property owned by the
person, the person is entitled to a credit that reduces the annual tax
imposed by this chapter. The amount of the credit is determined by
multiplying the amount of the unused deduction by two (2) and
dividing the result by one hundred (100). The county auditor shall,
upon request, furnish a certified statement to the person verifying the
credit allowable under this subsection. The statement shall be
presented to and retained by the bureau to support the credit.
(c) The tax schedule for each class of recreational vehicles and
truck campers is as follows:
Year of
Manufacture I
II
III
IV
V
1st $15 $36
$50
$59
$103
2nd 12 31
43
51
91
3rd 12 26
35
41
75
4th 12 20
28
38
62
5th 12 15
20
34
53
6th 12 12
15
26
41
7th 12 12
12
16
32
8th 12 12
12
13
21
9th 12 12
12
12
13
10th 12 12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
1st $164
$241
$346
2nd 148
212
302
3rd 131
185
261
4th 110
161
223
5th 89
131
191
6th 68
108
155
7th 53
86
126
8th 36
71
97
9th 23
35
48
10th 12
12
17
and thereafter
Year of
Manufacture IX
X
XI
XII
1st $470
$667
$879
$1,045
2nd 412
572
763
907
3rd 360
507
658
782
4th 307
407
574
682
5th 253
341
489
581
6th 204
279
400
475
7th 163
224
317
377
8th 116
154
214
254
9th 55
70
104
123
10th 25
33
46
55
and thereafter
Year of
Manufacture XIII
XIV
XV
XVI
XVII
1st $1,235
$1,425
$1,615
$1,805
$2,375
2nd 1,072
1,236
1,401
1,566
2,060
3rd 924
1,066
1,208
1,350
1,777
4th 806
929
1,053
1,177
1,549
5th 687
793
898
1,004
1,321
6th 562
648
734
821
1,080
7th 445
514
582
651
856
8th 300
346
392
439
577
9th 146
168
190
213
280
10th 64
74
84
94
123
and thereafter.
(d) Each recreational vehicle or truck camper shall be taxed as a
recreational vehicle or truck camper in its first year of manufacture
throughout the calendar year in which a recreational vehicle or truck
camper of that make and model is first offered for sale in Indiana.
However, a recreational vehicle or truck camper of a make and
model first offered for sale in Indiana after August 1 of any year
continues to be taxed as a recreational vehicle or truck camper 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
recreational vehicle or truck camper shall be considered to have aged
one (1) year as of January 1 of each year. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-14 Payment of tax; registration of vehicle or camper
Sec. 14. (a) Except as otherwise provided in this chapter, the tax
imposed on a recreational vehicle by this chapter is payable for each
registration year by the owner with respect to a recreational vehicle
required to be registered for the registration year as provided in the
state motor vehicle laws. Except as provided in section 15 of this
chapter, the tax is due on or before the regular annual registration
date in each year on or before which the owner is required under the
state motor vehicle registration laws to register vehicles. The tax
shall be paid to the bureau at the time the recreational vehicle is
registered by the owner as provided in the state motor vehicle
registration laws. A recreational vehicle subject to taxation under this
chapter shall be registered by the owner as being taxable in the
county of the owner's residence. The payment of the tax imposed by
this chapter is a condition to the right to register or reregister the
recreational vehicle and is in addition to all other conditions
prescribed by law.
(b) The tax imposed on a truck camper by this chapter is due on
or before the annual registration date in each year on or before which
the owner is required under the state motor vehicle registration laws
to register vehicles. The tax on the truck camper must be paid to the
bureau. A truck camper subject to taxation under this chapter is
taxable in the county of the owner's residence.
(c) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-15 Recreational vehicles; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 15. (a) This section applies only to recreational vehicles.
(b) With respect to a recreational vehicle that has been acquired,
has been brought into Indiana, 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 recreational vehicle is
required under the state motor vehicle registration laws to register
vehicles, the tax imposed by this chapter is due and payable at the
time the recreational vehicle is acquired, is brought into Indiana, or
otherwise becomes subject to registration. 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 state motor vehicle registration laws for
annual registration by the owner. The tax shall be paid at the time of
the registration of the recreational vehicle.
(c) If a recreational vehicle is acquired, is brought into Indiana, or
for any other reason becomes subject to registration after January 1
of any year, the owner may pay the applicable registration fee on the
recreational vehicle as provided in the state motor vehicle
registration laws and may pay any excise tax due on the recreational
vehicle for the remainder of the annual registration year and
simultaneously register the recreational 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 (h), a reduction in the
applicable annual excise tax may not be allowed to an Indiana
resident applicant upon registration of a recreational vehicle that was
owned by the applicant on or before the first day of the applicant's
annual registration period. A recreational vehicle that is owned by an
Indiana resident applicant and that was located in and registered for
use in another state during the same calendar year is entitled to the
same reduction when registered in Indiana.
(e) The owner of a recreational vehicle who sells the recreational
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 recreational vehicle; minus
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreational
vehicle purchased or subsequently registered by the owner in the
owner'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 three dollars
($3) of the fee to the bureau of motor vehicles commission to cover
the commission's costs in processing the refund. To claim the credit
and refund provided by this subsection, the owner of the recreational
vehicle must present to the bureau proof of sale of the recreational
vehicle.
(f) Subject to the requirements of subsection (g), if a recreational
vehicle is destroyed in a year in which the owner has paid the tax
imposed by this chapter and the recreational vehicle is not replaced
by a replacement vehicle for which a credit is issued under this
section, the owner is entitled to 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 owner'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 recreational vehicle.
(4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed recreational 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 under section 21 of this chapter for settlement of the
excise tax collections. For purposes of this subsection, a recreational
vehicle is considered destroyed if the cost of repair of damages
suffered by the recreational vehicle exceeds the recreational vehicle's
fair market value.
(g) To claim a refund under subsection (f) for a recreational
vehicle that is destroyed, the owner of the recreational vehicle must
present to the bureau a valid registration for the recreational vehicle
within ninety (90) days after the date that the recreational vehicle is
destroyed. The bureau shall then fix the amount of the refund that the
owner is entitled to receive.
(h) If the name of the owner of a recreational 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 for the
recreational vehicle 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 is, at the time the name change
is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register later than
the owner would have been required to register if there had
been no name change, the recreational vehicle is subject to
excise tax for the period beginning after the month in which the
owner would have been required to register if there had been no
name change and ending before the owner's 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; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register if there had been no name change and ending before
the owner's new regular annual registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.1.
IC 6-6-5.1-16 Truck campers; proration of tax; credits; refund for destroyed
camper not replaced
Sec. 16. (a) This section applies only to truck campers.
(b) With respect to a truck camper that has been acquired, has
been brought into Indiana, or for any other reason becomes subject
to taxation after the regular annual registration date in the year on or
before which the owner of the truck camper is required under the
state motor vehicle registration laws to register vehicles, the tax
imposed by this chapter is due and payable at the time the truck
camper is acquired, is brought into Indiana, or otherwise becomes
subject to taxation under this chapter. 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 state motor vehicle registration laws for annual
registration by the owner. The tax shall be paid within thirty (30)
days after the date on which the truck camper is acquired, is brought
into Indiana, or otherwise becomes subject to taxation under this
chapter.
(c) If a truck camper is acquired, is brought into Indiana, or for
any other reason becomes subject to taxation under this chapter after
January 1 of any year, the owner may pay any excise tax due on the
truck camper for the remainder of the annual registration year and
simultaneously pay the excise tax due for the next succeeding annual
registration year.
(d) The owner of a truck camper who sells the truck camper 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 truck camper; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camper
acquired by the owner in the owner'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 the costs of providing the refund, which may
be deducted from the refund. The bureau shall issue the refund. The
bureau shall transfer three dollars ($3) of the fee to the bureau of
motor vehicles commission to cover the commission's costs in
processing the refund. To claim the credit and refund provided by
this subsection, the owner of the truck camper must present to the
bureau proof of sale of the truck camper.
(e) Subject to the requirements of subsection (f), if a truck camper
is destroyed in a year in which the owner has paid the tax imposed by
this chapter and the truck camper is not replaced by a replacement
truck camper for which a credit is issued under this section, the
owner is entitled to 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 owner'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.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed truck camper. 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 under
section 21 of this chapter for settlement of the excise tax collections.
For purposes of this subsection, a truck camper is considered
destroyed if the cost of repair of damages suffered by the truck
camper exceeds the truck camper's fair market value.
(f) To claim a refund under subsection (e) for a truck camper that
is destroyed, the owner of the truck camper must present to the
bureau a valid receipt for the excise tax paid under this chapter on
the truck camper within ninety (90) days after the date that the truck
camper is destroyed. The bureau shall then fix the amount of the
refund that the owner is entitled to receive.
(g) If the name of the owner of a truck camper is legally changed
and the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner for the truck camper shall
be adjusted as follows:
(1) If the name change requires the owner to register a motor
vehicle sooner than the owner would have been required to
register if there had been no name change, the owner is, at the
time the name change is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register a motor
vehicle later than the owner would have been required to
register if there had been no name change, the truck camper is
subject to excise tax for the period beginning after the month in
which the owner would have been required to register if there
had been no name change and ending before the owner's 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 a motor vehicle
if there had been no name change; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register a motor vehicle if there had been no name change
and ending before the owner's new regular annual
registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.2.
IC 6-6-5.1-17 Recreational vehicles; refund of taxes paid for vehicle used in
another state
Sec. 17. (a) This section applies only to recreational vehicles.
(b) The owner of a recreational vehicle registered with the bureau
is entitled to a refund of taxes paid under this chapter if, after the
owner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state;
and
(2) pays tax for use of the recreational vehicle to another state
for the same period for which the tax was paid under this
chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual license excise tax paid for use of the recreational
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 recreational vehicle
for each full or partial calendar month beginning after the date
the annual license excise tax was due and ending before the date
the owner registered the recreational vehicle for use in another
state.
(d) To claim the refund provided by this section, the owner of the
recreational 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 (b)(2) was paid. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.3.
IC 6-6-5.1-18 Truck campers; refund of taxes paid for camper used in another
state
Sec. 18. (a) This section applies only to truck campers.
(b) The owner of a truck camper is entitled to a refund of taxes
paid under this chapter if, after the owner's regular vehicle
registration date:
(1) the owner moves and registers the truck on which the truck
camper is installed for use in another state;
(2) the owner pays tax for use of the truck camper to another
state for the same period for which the tax was paid under this
chapter; and
(3) the truck camper is located and used in the other state for
the same period for which the tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual excise tax paid for use of the truck camper by the
owner of the truck camper for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual excise tax paid for use of the truck camper for each full
or partial calendar month beginning after the date the annual
excise tax was due and ending before the date the owner
registered the truck for use in another state. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.4.
IC 6-6-5.1-19 Tax credit or refund claim; inspection of records; improperly
allowed claims
Sec. 19. (a) To claim a credit or 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, were properly allowed against the excise tax
imposed on a recreational vehicle or truck camper owned by the
person.
(c) If the bureau determines that a credit or refund, or both, were
improperly allowed for a recreational vehicle or truck camper, 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 person resides. However, a penalty collected
under this subsection shall be retained by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-20 Registration form; schedules
Sec. 20. (a) The bureau shall include on all registration forms for
recreational vehicles 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 a credit,
if any, provided under section 13 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 recreational vehicle. The
forms must include spaces for showing the county, city or town,
township, and address of the owner's residence.
(b) The bureau shall list on all registration forms for recreational
vehicles 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
recreational vehicle or truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-21 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 21. (a) The bureau, in the administration and collection of the
tax imposed by this chapter, may use the services and facilities of
license branches operated under IC 9-16 in the bureau's
administration of the state motor vehicle registration laws. The
license branches may be used in the manner and to the extent the
bureau considers necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau uses the license branches in the
collection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a separate account in a depository
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 subdivision. Before the eleventh day of the month
following the month in which the collections are made, the
bureau 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 the 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 which the collections are due,
showing the excise tax collected by the license branch on each
recreational vehicle or truck camper, each refund made by the
license branch on a recreational vehicle or truck camper, and a
copy of each registration certificate for all collections and
refunds of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise
taxes collected and refunds made by the license branch 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. The bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance 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 on 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 on the first
working day following the week of collection. Except as
provided in subdivision (7), money collected by the department
that represents interest or a penalty shall be retained by the
department and used to pay the department's 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 recreational 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 recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue
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 to the
credit of the county in which the person resides. The amount
shall be reported to the bureau 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 cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount
fee, whether billed to the bureau or charged directly to the bureau's
account, the bureau shall collect from a person using the card an
official fee that may not exceed the highest transaction charge or
discount fee charged to the bureau by bank card or credit card
vendors during the most recent collection period. The fee may be
collected regardless of retail merchant agreements between the bank
card and credit card vendors that may prohibit such a fee. The fee is
a permitted additional charge under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to
the auditor of state the amount of taxes collected under this chapter
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 interest or penalty 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
22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-22 Collection procedures; duties of county officials; distribution
Sec. 22. (a) The bureau shall establish procedures necessary for
the collection and proper accounting of the tax imposed by this
chapter. The necessary forms and records are subject to approval by
the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall place the collections into a separate account for
settlement at the same time as property taxes are accounted for and
settled in June and December of each year, with the right and duty of
the county treasurer and county auditor to make advances before the
time of final settlement of property taxes in the same manner as
provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected under this chapter for each taxing unit in the county.
The amount collected shall be apportioned and distributed among the
respective funds of each taxing unit in the same manner and at the
same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from
copies of vehicle registration forms and receipts for excise taxes paid
on truck campers furnished by the bureau. Before the determination,
the county assessor shall, from copies of registration forms and
receipts, verify information pertaining to legal residence of persons
owning taxable recreational vehicles and truck campers from the
county assessor's records, to the extent the verification can be made.
The county assessor shall further identify and verify from the
assessor's records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not later
than thirty (30) days after receipt of vehicle registration forms and
receipts by the county assessor. The county assessor shall certify the
information to the county auditor for the county auditor's use when
the information is checked and completed. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-23 Verification of taxes collected for each taxing unit
Sec. 23. The county auditor shall, from the copies of vehicle
registration forms and truck camper receipts furnished by the bureau,
verify and determine the total amount of excise taxes collected under
this chapter for each taxing unit in the county. The bureau shall
verify the collections reported by the branches and provide the
county auditor adequate and accurate audit information, registration
form information, truck camper receipts, records, and materials to
support the proper assessment, collection, and refund of excise taxes
under this chapter. As added by P.L.131-2008, SEC.22. IC 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed
Sec. 24. The county auditor shall, not later than August 1 of a
year, furnish to the proper officer of each political subdivision an
estimate of the money to be distributed to the taxing units under this
chapter during the next calendar year. The budget of each political
subdivision must show the estimated amounts to be received for each
fund for which a property tax is proposed to be levied. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-25 Registration without payment of tax; offenses
Sec. 25. (a) An owner of a recreational vehicle who knowingly
registers the recreational vehicle without paying the tax required by
this chapter commits a Class B misdemeanor.
(b) An employee of the bureau or a branch manager or employee
of a license branch office who recklessly issues a registration on any
recreational vehicle without collecting the tax required to be
collected under this chapter with the registration commits a Class B
misdemeanor. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-26 Registration without payment of tax; void registration
Sec. 26. The registration of a recreational vehicle registered
without payment of the tax imposed by this chapter is void. The
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner pays the
delinquent taxes and an additional fee of ten dollars ($10) to
compensate the bureau for performing the additional duties. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-27 Bureau contract for collection of tax
Sec. 27. In the administration and collection of the taxes imposed
by this chapter, the bureau may contract with a collection agency that
is authorized to collect and receive property taxes on behalf of the
county treasurer. A collection agency with which the bureau
contracts may collect on behalf of the bureau the taxes imposed by
this chapter and the registration fees and charges as the bureau
directs. A collection agency that contracts with the bureau under this
section shall comply with the requirements concerning the collection
of property taxes on behalf of county treasurers and other
requirements, including the posting of a bond, as may be established
by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-28 Limitation on indebtedness of political or municipal corporations;
effect
Sec. 28. (a) The tax imposed by this chapter is equal to an average
property tax rate of two dollars ($2) on each one hundred dollars
($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or
municipal corporations imposed by Article 13, Section 1 of the
Constitution of the State of Indiana, recreational vehicles and truck
campers subject to the tax under this chapter are considered to be
taxable property within each political or municipal corporation where
the owner resides.
(c) The assessed valuation of recreational vehicles and truck
campers subject to the tax under this chapter shall be determined by
multiplying the amount of the tax by one hundred (100) and dividing
the result by two dollars ($2). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-29 Consolidation of taxes for taxpayers owning more than one vehicle
or camper
Sec. 29. In the administration and collection of the tax imposed by
this chapter, the bureau may coordinate and consolidate the
collection of the taxes imposed on all recreational vehicles and truck
campers owned by a taxpayer following procedures the bureau
considers reasonable and feasible, including the revocation of all
registrations of recreational vehicles registered by the owner if the
owner willfully fails and refuses to pay the 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. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck
Campers
IC 6-6-5.1-1 Application of chapter
Sec. 1. This chapter does not apply to the following:
(1) A vehicle subject to the motor vehicle excise tax under
IC 6-6-5.
(2) A vehicle owned or leased and operated by the United
States, the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax under
IC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed under
IC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondary
educational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(10) A vehicle 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 who serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registration
fees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle or truck camper in the inventory of
recreational vehicles and truck campers held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-2 "Bureau"
Sec. 2. As used in this chapter, "bureau" refers to the bureau of
motor vehicles. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-3 "Last preceding annual excise tax liability"
Sec. 3. As used in this chapter, "last preceding annual excise tax
liability" means the amount of excise tax liability to which a
recreational vehicle or truck camper was subject on the owner's last
preceding regular annual registration date or to which:
(1) the recreational vehicle would have been subject if the
recreational vehicle had been registered; or
(2) the truck camper would have been subject if the truck
camper had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-4 "Mobile home"
Sec. 4. As used in this chapter, "mobile home" has the meaning
set forth in IC 6-1.1-7-1. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-5 "Owner"
Sec. 5. As used in this chapter, "owner" means:
(1) in the case of a recreational vehicle, the person in whose
name the recreational vehicle is registered under IC 9-18; or
(2) in the case of a truck camper, the person holding title to the
truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-6 "Recreational vehicle"
Sec. 6. As used in this chapter, "recreational vehicle" has the
meaning set forth in IC 9-13-2-150(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-7 "Trailer"
Sec. 7. As used in this chapter, "trailer" has the meaning set forth
in IC 6-6-5-1(h). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-8 "Truck camper"
Sec. 8. As used in this chapter, "truck camper" means a device
without motive power that is installed in the bed of a truck to provide
living quarters for persons traveling on public highways. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-9 "Vehicle"
Sec. 9. As used in this chapter, "vehicle" has the meaning set forth
in IC 9-13-2-196(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-10 License excise tax; imposition; property tax assessment disallowed
Sec. 10. (a) Beginning January 1, 2010, there is imposed an
annual license excise tax on recreational vehicles and truck campers.
The excise tax is imposed instead of the ad valorem property tax
levied for state or local purposes but in addition to any registration
fees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes after December 31, 2008, and is not
subject to ad valorem taxes first due and payable after December 31,
2009, regardless of whether the recreational vehicle is registered
under the state motor vehicle registration laws. A person may not be
required to give proof of the payment of ad valorem taxes as a
condition to the registration of a recreational vehicle subject to the
tax imposed by this chapter.
(d) A truck camper subject to this chapter may not be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes after December 31, 2008, and is not subject
to ad valorem taxes first due and payable after December 31, 2009. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-11 Valuation of vehicles and campers
Sec. 11. As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each recreational
vehicle and truck camper as of the time it is first offered for sale in
Indiana as a new recreational vehicle or truck camper. The bureau
shall adopt rules under IC 4-22-2 for determining the value of
recreational vehicles and truck campers by using:
(1) the factory advertised delivered price or the port of entry
price; or
(2) any other information available. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-12 Vehicle and camper classification
Sec. 12. After determining the value of a recreational vehicle or
truck camper under section 11 of this chapter, the bureau shall
classify every recreational vehicle and truck camper in its proper
class by value according to the following classification plan:
Class I
less than $2,250
Class II
at least $ 2,250
but less than $ 4,000
Class III
at least $ 4,000
but less than $ 7,000
Class IV
at least $ 7,000
but less than $ 10,000
Class V
at least $10,000
but less than $ 15,000
Class VI
at least $15,000
but less than $ 22,000
Class VII
at least $22,000
but less than $ 30,000
Class VIII
at least $30,000
but less than $ 42,500
Class IX
at least $42,500
but less than $ 50,000
Class X
at least $50,000
but less than $ 60,000
Class XI
at least $60,000
but less than $ 70,000
Class XII
at least $70,000
but less than $ 80,000
Class XIII
at least $80,000
but less than $ 90,000
Class XIV
at least $90,000
but less than $100,000
Class XV
at least $100,000
but less than $150,000
Class XVI
at least $150,000
but less than $200,000
Class XVII
at least $200,000 As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-13 Excise tax schedule; amount of tax; credit for certain unused
property tax deductions
Sec. 13. (a) Subject to any reductions permitted under this
chapter, the amount of tax imposed under this chapter on a
recreational vehicle or truck camper is prescribed by the schedule set
out in subsection (c). The amount of tax imposed by this chapter is
determined using:
(1) the classification of the recreational vehicle or truck camper
under section 12 of this chapter; and
(2) the age of the recreational vehicle or truck camper.
(b) If a person who owns a recreational vehicle or truck camper
is entitled to an ad valorem property tax assessed valuation 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 in a year in which a tax is imposed by this chapter
and any part of the deduction is unused after allowance of the
deduction on real property and personal property owned by the
person, the person is entitled to a credit that reduces the annual tax
imposed by this chapter. The amount of the credit is determined by
multiplying the amount of the unused deduction by two (2) and
dividing the result by one hundred (100). The county auditor shall,
upon request, furnish a certified statement to the person verifying the
credit allowable under this subsection. The statement shall be
presented to and retained by the bureau to support the credit.
(c) The tax schedule for each class of recreational vehicles and
truck campers is as follows:
Year of
Manufacture I
II
III
IV
V
1st $15 $36
$50
$59
$103
2nd 12 31
43
51
91
3rd 12 26
35
41
75
4th 12 20
28
38
62
5th 12 15
20
34
53
6th 12 12
15
26
41
7th 12 12
12
16
32
8th 12 12
12
13
21
9th 12 12
12
12
13
10th 12 12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
1st $164
$241
$346
2nd 148
212
302
3rd 131
185
261
4th 110
161
223
5th 89
131
191
6th 68
108
155
7th 53
86
126
8th 36
71
97
9th 23
35
48
10th 12
12
17
and thereafter
Year of
Manufacture IX
X
XI
XII
1st $470
$667
$879
$1,045
2nd 412
572
763
907
3rd 360
507
658
782
4th 307
407
574
682
5th 253
341
489
581
6th 204
279
400
475
7th 163
224
317
377
8th 116
154
214
254
9th 55
70
104
123
10th 25
33
46
55
and thereafter
Year of
Manufacture XIII
XIV
XV
XVI
XVII
1st $1,235
$1,425
$1,615
$1,805
$2,375
2nd 1,072
1,236
1,401
1,566
2,060
3rd 924
1,066
1,208
1,350
1,777
4th 806
929
1,053
1,177
1,549
5th 687
793
898
1,004
1,321
6th 562
648
734
821
1,080
7th 445
514
582
651
856
8th 300
346
392
439
577
9th 146
168
190
213
280
10th 64
74
84
94
123
and thereafter.
(d) Each recreational vehicle or truck camper shall be taxed as a
recreational vehicle or truck camper in its first year of manufacture
throughout the calendar year in which a recreational vehicle or truck
camper of that make and model is first offered for sale in Indiana.
However, a recreational vehicle or truck camper of a make and
model first offered for sale in Indiana after August 1 of any year
continues to be taxed as a recreational vehicle or truck camper 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
recreational vehicle or truck camper shall be considered to have aged
one (1) year as of January 1 of each year. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-14 Payment of tax; registration of vehicle or camper
Sec. 14. (a) Except as otherwise provided in this chapter, the tax
imposed on a recreational vehicle by this chapter is payable for each
registration year by the owner with respect to a recreational vehicle
required to be registered for the registration year as provided in the
state motor vehicle laws. Except as provided in section 15 of this
chapter, the tax is due on or before the regular annual registration
date in each year on or before which the owner is required under the
state motor vehicle registration laws to register vehicles. The tax
shall be paid to the bureau at the time the recreational vehicle is
registered by the owner as provided in the state motor vehicle
registration laws. A recreational vehicle subject to taxation under this
chapter shall be registered by the owner as being taxable in the
county of the owner's residence. The payment of the tax imposed by
this chapter is a condition to the right to register or reregister the
recreational vehicle and is in addition to all other conditions
prescribed by law.
(b) The tax imposed on a truck camper by this chapter is due on
or before the annual registration date in each year on or before which
the owner is required under the state motor vehicle registration laws
to register vehicles. The tax on the truck camper must be paid to the
bureau. A truck camper subject to taxation under this chapter is
taxable in the county of the owner's residence.
(c) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-15 Recreational vehicles; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 15. (a) This section applies only to recreational vehicles.
(b) With respect to a recreational vehicle that has been acquired,
has been brought into Indiana, 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 recreational vehicle is
required under the state motor vehicle registration laws to register
vehicles, the tax imposed by this chapter is due and payable at the
time the recreational vehicle is acquired, is brought into Indiana, or
otherwise becomes subject to registration. 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 state motor vehicle registration laws for
annual registration by the owner. The tax shall be paid at the time of
the registration of the recreational vehicle.
(c) If a recreational vehicle is acquired, is brought into Indiana, or
for any other reason becomes subject to registration after January 1
of any year, the owner may pay the applicable registration fee on the
recreational vehicle as provided in the state motor vehicle
registration laws and may pay any excise tax due on the recreational
vehicle for the remainder of the annual registration year and
simultaneously register the recreational 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 (h), a reduction in the
applicable annual excise tax may not be allowed to an Indiana
resident applicant upon registration of a recreational vehicle that was
owned by the applicant on or before the first day of the applicant's
annual registration period. A recreational vehicle that is owned by an
Indiana resident applicant and that was located in and registered for
use in another state during the same calendar year is entitled to the
same reduction when registered in Indiana.
(e) The owner of a recreational vehicle who sells the recreational
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 recreational vehicle; minus
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreational
vehicle purchased or subsequently registered by the owner in the
owner'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 three dollars
($3) of the fee to the bureau of motor vehicles commission to cover
the commission's costs in processing the refund. To claim the credit
and refund provided by this subsection, the owner of the recreational
vehicle must present to the bureau proof of sale of the recreational
vehicle.
(f) Subject to the requirements of subsection (g), if a recreational
vehicle is destroyed in a year in which the owner has paid the tax
imposed by this chapter and the recreational vehicle is not replaced
by a replacement vehicle for which a credit is issued under this
section, the owner is entitled to 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 owner'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 recreational vehicle.
(4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed recreational 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 under section 21 of this chapter for settlement of the
excise tax collections. For purposes of this subsection, a recreational
vehicle is considered destroyed if the cost of repair of damages
suffered by the recreational vehicle exceeds the recreational vehicle's
fair market value.
(g) To claim a refund under subsection (f) for a recreational
vehicle that is destroyed, the owner of the recreational vehicle must
present to the bureau a valid registration for the recreational vehicle
within ninety (90) days after the date that the recreational vehicle is
destroyed. The bureau shall then fix the amount of the refund that the
owner is entitled to receive.
(h) If the name of the owner of a recreational 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 for the
recreational vehicle 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 is, at the time the name change
is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register later than
the owner would have been required to register if there had
been no name change, the recreational vehicle is subject to
excise tax for the period beginning after the month in which the
owner would have been required to register if there had been no
name change and ending before the owner's 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; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register if there had been no name change and ending before
the owner's new regular annual registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.1.
IC 6-6-5.1-16 Truck campers; proration of tax; credits; refund for destroyed
camper not replaced
Sec. 16. (a) This section applies only to truck campers.
(b) With respect to a truck camper that has been acquired, has
been brought into Indiana, or for any other reason becomes subject
to taxation after the regular annual registration date in the year on or
before which the owner of the truck camper is required under the
state motor vehicle registration laws to register vehicles, the tax
imposed by this chapter is due and payable at the time the truck
camper is acquired, is brought into Indiana, or otherwise becomes
subject to taxation under this chapter. 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 state motor vehicle registration laws for annual
registration by the owner. The tax shall be paid within thirty (30)
days after the date on which the truck camper is acquired, is brought
into Indiana, or otherwise becomes subject to taxation under this
chapter.
(c) If a truck camper is acquired, is brought into Indiana, or for
any other reason becomes subject to taxation under this chapter after
January 1 of any year, the owner may pay any excise tax due on the
truck camper for the remainder of the annual registration year and
simultaneously pay the excise tax due for the next succeeding annual
registration year.
(d) The owner of a truck camper who sells the truck camper 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 truck camper; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camper
acquired by the owner in the owner'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 the costs of providing the refund, which may
be deducted from the refund. The bureau shall issue the refund. The
bureau shall transfer three dollars ($3) of the fee to the bureau of
motor vehicles commission to cover the commission's costs in
processing the refund. To claim the credit and refund provided by
this subsection, the owner of the truck camper must present to the
bureau proof of sale of the truck camper.
(e) Subject to the requirements of subsection (f), if a truck camper
is destroyed in a year in which the owner has paid the tax imposed by
this chapter and the truck camper is not replaced by a replacement
truck camper for which a credit is issued under this section, the
owner is entitled to 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 owner'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.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed truck camper. 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 under
section 21 of this chapter for settlement of the excise tax collections.
For purposes of this subsection, a truck camper is considered
destroyed if the cost of repair of damages suffered by the truck
camper exceeds the truck camper's fair market value.
(f) To claim a refund under subsection (e) for a truck camper that
is destroyed, the owner of the truck camper must present to the
bureau a valid receipt for the excise tax paid under this chapter on
the truck camper within ninety (90) days after the date that the truck
camper is destroyed. The bureau shall then fix the amount of the
refund that the owner is entitled to receive.
(g) If the name of the owner of a truck camper is legally changed
and the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner for the truck camper shall
be adjusted as follows:
(1) If the name change requires the owner to register a motor
vehicle sooner than the owner would have been required to
register if there had been no name change, the owner is, at the
time the name change is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register a motor
vehicle later than the owner would have been required to
register if there had been no name change, the truck camper is
subject to excise tax for the period beginning after the month in
which the owner would have been required to register if there
had been no name change and ending before the owner's 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 a motor vehicle
if there had been no name change; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register a motor vehicle if there had been no name change
and ending before the owner's new regular annual
registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.2.
IC 6-6-5.1-17 Recreational vehicles; refund of taxes paid for vehicle used in
another state
Sec. 17. (a) This section applies only to recreational vehicles.
(b) The owner of a recreational vehicle registered with the bureau
is entitled to a refund of taxes paid under this chapter if, after the
owner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state;
and
(2) pays tax for use of the recreational vehicle to another state
for the same period for which the tax was paid under this
chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual license excise tax paid for use of the recreational
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 recreational vehicle
for each full or partial calendar month beginning after the date
the annual license excise tax was due and ending before the date
the owner registered the recreational vehicle for use in another
state.
(d) To claim the refund provided by this section, the owner of the
recreational 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 (b)(2) was paid. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.3.
IC 6-6-5.1-18 Truck campers; refund of taxes paid for camper used in another
state
Sec. 18. (a) This section applies only to truck campers.
(b) The owner of a truck camper is entitled to a refund of taxes
paid under this chapter if, after the owner's regular vehicle
registration date:
(1) the owner moves and registers the truck on which the truck
camper is installed for use in another state;
(2) the owner pays tax for use of the truck camper to another
state for the same period for which the tax was paid under this
chapter; and
(3) the truck camper is located and used in the other state for
the same period for which the tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual excise tax paid for use of the truck camper by the
owner of the truck camper for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual excise tax paid for use of the truck camper for each full
or partial calendar month beginning after the date the annual
excise tax was due and ending before the date the owner
registered the truck for use in another state. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.4.
IC 6-6-5.1-19 Tax credit or refund claim; inspection of records; improperly
allowed claims
Sec. 19. (a) To claim a credit or 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, were properly allowed against the excise tax
imposed on a recreational vehicle or truck camper owned by the
person.
(c) If the bureau determines that a credit or refund, or both, were
improperly allowed for a recreational vehicle or truck camper, 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 person resides. However, a penalty collected
under this subsection shall be retained by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-20 Registration form; schedules
Sec. 20. (a) The bureau shall include on all registration forms for
recreational vehicles 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 a credit,
if any, provided under section 13 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 recreational vehicle. The
forms must include spaces for showing the county, city or town,
township, and address of the owner's residence.
(b) The bureau shall list on all registration forms for recreational
vehicles 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
recreational vehicle or truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-21 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 21. (a) The bureau, in the administration and collection of the
tax imposed by this chapter, may use the services and facilities of
license branches operated under IC 9-16 in the bureau's
administration of the state motor vehicle registration laws. The
license branches may be used in the manner and to the extent the
bureau considers necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau uses the license branches in the
collection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a separate account in a depository
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 subdivision. Before the eleventh day of the month
following the month in which the collections are made, the
bureau 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 the 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 which the collections are due,
showing the excise tax collected by the license branch on each
recreational vehicle or truck camper, each refund made by the
license branch on a recreational vehicle or truck camper, and a
copy of each registration certificate for all collections and
refunds of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise
taxes collected and refunds made by the license branch 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. The bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance 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 on 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 on the first
working day following the week of collection. Except as
provided in subdivision (7), money collected by the department
that represents interest or a penalty shall be retained by the
department and used to pay the department's 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 recreational 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 recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue
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 to the
credit of the county in which the person resides. The amount
shall be reported to the bureau 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 cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount
fee, whether billed to the bureau or charged directly to the bureau's
account, the bureau shall collect from a person using the card an
official fee that may not exceed the highest transaction charge or
discount fee charged to the bureau by bank card or credit card
vendors during the most recent collection period. The fee may be
collected regardless of retail merchant agreements between the bank
card and credit card vendors that may prohibit such a fee. The fee is
a permitted additional charge under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to
the auditor of state the amount of taxes collected under this chapter
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 interest or penalty 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
22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-22 Collection procedures; duties of county officials; distribution
Sec. 22. (a) The bureau shall establish procedures necessary for
the collection and proper accounting of the tax imposed by this
chapter. The necessary forms and records are subject to approval by
the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall place the collections into a separate account for
settlement at the same time as property taxes are accounted for and
settled in June and December of each year, with the right and duty of
the county treasurer and county auditor to make advances before the
time of final settlement of property taxes in the same manner as
provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected under this chapter for each taxing unit in the county.
The amount collected shall be apportioned and distributed among the
respective funds of each taxing unit in the same manner and at the
same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from
copies of vehicle registration forms and receipts for excise taxes paid
on truck campers furnished by the bureau. Before the determination,
the county assessor shall, from copies of registration forms and
receipts, verify information pertaining to legal residence of persons
owning taxable recreational vehicles and truck campers from the
county assessor's records, to the extent the verification can be made.
The county assessor shall further identify and verify from the
assessor's records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not later
than thirty (30) days after receipt of vehicle registration forms and
receipts by the county assessor. The county assessor shall certify the
information to the county auditor for the county auditor's use when
the information is checked and completed. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-23 Verification of taxes collected for each taxing unit
Sec. 23. The county auditor shall, from the copies of vehicle
registration forms and truck camper receipts furnished by the bureau,
verify and determine the total amount of excise taxes collected under
this chapter for each taxing unit in the county. The bureau shall
verify the collections reported by the branches and provide the
county auditor adequate and accurate audit information, registration
form information, truck camper receipts, records, and materials to
support the proper assessment, collection, and refund of excise taxes
under this chapter. As added by P.L.131-2008, SEC.22. IC 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed
Sec. 24. The county auditor shall, not later than August 1 of a
year, furnish to the proper officer of each political subdivision an
estimate of the money to be distributed to the taxing units under this
chapter during the next calendar year. The budget of each political
subdivision must show the estimated amounts to be received for each
fund for which a property tax is proposed to be levied. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-25 Registration without payment of tax; offenses
Sec. 25. (a) An owner of a recreational vehicle who knowingly
registers the recreational vehicle without paying the tax required by
this chapter commits a Class B misdemeanor.
(b) An employee of the bureau or a branch manager or employee
of a license branch office who recklessly issues a registration on any
recreational vehicle without collecting the tax required to be
collected under this chapter with the registration commits a Class B
misdemeanor. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-26 Registration without payment of tax; void registration
Sec. 26. The registration of a recreational vehicle registered
without payment of the tax imposed by this chapter is void. The
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner pays the
delinquent taxes and an additional fee of ten dollars ($10) to
compensate the bureau for performing the additional duties. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-27 Bureau contract for collection of tax
Sec. 27. In the administration and collection of the taxes imposed
by this chapter, the bureau may contract with a collection agency that
is authorized to collect and receive property taxes on behalf of the
county treasurer. A collection agency with which the bureau
contracts may collect on behalf of the bureau the taxes imposed by
this chapter and the registration fees and charges as the bureau
directs. A collection agency that contracts with the bureau under this
section shall comply with the requirements concerning the collection
of property taxes on behalf of county treasurers and other
requirements, including the posting of a bond, as may be established
by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-28 Limitation on indebtedness of political or municipal corporations;
effect
Sec. 28. (a) The tax imposed by this chapter is equal to an average
property tax rate of two dollars ($2) on each one hundred dollars
($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or
municipal corporations imposed by Article 13, Section 1 of the
Constitution of the State of Indiana, recreational vehicles and truck
campers subject to the tax under this chapter are considered to be
taxable property within each political or municipal corporation where
the owner resides.
(c) The assessed valuation of recreational vehicles and truck
campers subject to the tax under this chapter shall be determined by
multiplying the amount of the tax by one hundred (100) and dividing
the result by two dollars ($2). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-29 Consolidation of taxes for taxpayers owning more than one vehicle
or camper
Sec. 29. In the administration and collection of the tax imposed by
this chapter, the bureau may coordinate and consolidate the
collection of the taxes imposed on all recreational vehicles and truck
campers owned by a taxpayer following procedures the bureau
considers reasonable and feasible, including the revocation of all
registrations of recreational vehicles registered by the owner if the
owner willfully fails and refuses to pay the 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. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck
Campers
IC 6-6-5.1-1 Application of chapter
Sec. 1. This chapter does not apply to the following:
(1) A vehicle subject to the motor vehicle excise tax under
IC 6-6-5.
(2) A vehicle owned or leased and operated by the United
States, the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax under
IC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed under
IC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondary
educational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(10) A vehicle 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 who serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registration
fees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle or truck camper in the inventory of
recreational vehicles and truck campers held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-2 "Bureau"
Sec. 2. As used in this chapter, "bureau" refers to the bureau of
motor vehicles. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-3 "Last preceding annual excise tax liability"
Sec. 3. As used in this chapter, "last preceding annual excise tax
liability" means the amount of excise tax liability to which a
recreational vehicle or truck camper was subject on the owner's last
preceding regular annual registration date or to which:
(1) the recreational vehicle would have been subject if the
recreational vehicle had been registered; or
(2) the truck camper would have been subject if the truck
camper had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-4 "Mobile home"
Sec. 4. As used in this chapter, "mobile home" has the meaning
set forth in IC 6-1.1-7-1. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-5 "Owner"
Sec. 5. As used in this chapter, "owner" means:
(1) in the case of a recreational vehicle, the person in whose
name the recreational vehicle is registered under IC 9-18; or
(2) in the case of a truck camper, the person holding title to the
truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-6 "Recreational vehicle"
Sec. 6. As used in this chapter, "recreational vehicle" has the
meaning set forth in IC 9-13-2-150(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-7 "Trailer"
Sec. 7. As used in this chapter, "trailer" has the meaning set forth
in IC 6-6-5-1(h). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-8 "Truck camper"
Sec. 8. As used in this chapter, "truck camper" means a device
without motive power that is installed in the bed of a truck to provide
living quarters for persons traveling on public highways. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-9 "Vehicle"
Sec. 9. As used in this chapter, "vehicle" has the meaning set forth
in IC 9-13-2-196(a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-10 License excise tax; imposition; property tax assessment disallowed
Sec. 10. (a) Beginning January 1, 2010, there is imposed an
annual license excise tax on recreational vehicles and truck campers.
The excise tax is imposed instead of the ad valorem property tax
levied for state or local purposes but in addition to any registration
fees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes after December 31, 2008, and is not
subject to ad valorem taxes first due and payable after December 31,
2009, regardless of whether the recreational vehicle is registered
under the state motor vehicle registration laws. A person may not be
required to give proof of the payment of ad valorem taxes as a
condition to the registration of a recreational vehicle subject to the
tax imposed by this chapter.
(d) A truck camper subject to this chapter may not be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes after December 31, 2008, and is not subject
to ad valorem taxes first due and payable after December 31, 2009. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-11 Valuation of vehicles and campers
Sec. 11. As the basis for measuring the tax imposed by this
chapter, the bureau shall determine the value of each recreational
vehicle and truck camper as of the time it is first offered for sale in
Indiana as a new recreational vehicle or truck camper. The bureau
shall adopt rules under IC 4-22-2 for determining the value of
recreational vehicles and truck campers by using:
(1) the factory advertised delivered price or the port of entry
price; or
(2) any other information available. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-12 Vehicle and camper classification
Sec. 12. After determining the value of a recreational vehicle or
truck camper under section 11 of this chapter, the bureau shall
classify every recreational vehicle and truck camper in its proper
class by value according to the following classification plan:
Class I
less than $2,250
Class II
at least $ 2,250
but less than $ 4,000
Class III
at least $ 4,000
but less than $ 7,000
Class IV
at least $ 7,000
but less than $ 10,000
Class V
at least $10,000
but less than $ 15,000
Class VI
at least $15,000
but less than $ 22,000
Class VII
at least $22,000
but less than $ 30,000
Class VIII
at least $30,000
but less than $ 42,500
Class IX
at least $42,500
but less than $ 50,000
Class X
at least $50,000
but less than $ 60,000
Class XI
at least $60,000
but less than $ 70,000
Class XII
at least $70,000
but less than $ 80,000
Class XIII
at least $80,000
but less than $ 90,000
Class XIV
at least $90,000
but less than $100,000
Class XV
at least $100,000
but less than $150,000
Class XVI
at least $150,000
but less than $200,000
Class XVII
at least $200,000 As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-13 Excise tax schedule; amount of tax; credit for certain unused
property tax deductions
Sec. 13. (a) Subject to any reductions permitted under this
chapter, the amount of tax imposed under this chapter on a
recreational vehicle or truck camper is prescribed by the schedule set
out in subsection (c). The amount of tax imposed by this chapter is
determined using:
(1) the classification of the recreational vehicle or truck camper
under section 12 of this chapter; and
(2) the age of the recreational vehicle or truck camper.
(b) If a person who owns a recreational vehicle or truck camper
is entitled to an ad valorem property tax assessed valuation 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 in a year in which a tax is imposed by this chapter
and any part of the deduction is unused after allowance of the
deduction on real property and personal property owned by the
person, the person is entitled to a credit that reduces the annual tax
imposed by this chapter. The amount of the credit is determined by
multiplying the amount of the unused deduction by two (2) and
dividing the result by one hundred (100). The county auditor shall,
upon request, furnish a certified statement to the person verifying the
credit allowable under this subsection. The statement shall be
presented to and retained by the bureau to support the credit.
(c) The tax schedule for each class of recreational vehicles and
truck campers is as follows:
Year of
Manufacture I
II
III
IV
V
1st $15 $36
$50
$59
$103
2nd 12 31
43
51
91
3rd 12 26
35
41
75
4th 12 20
28
38
62
5th 12 15
20
34
53
6th 12 12
15
26
41
7th 12 12
12
16
32
8th 12 12
12
13
21
9th 12 12
12
12
13
10th 12 12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
1st $164
$241
$346
2nd 148
212
302
3rd 131
185
261
4th 110
161
223
5th 89
131
191
6th 68
108
155
7th 53
86
126
8th 36
71
97
9th 23
35
48
10th 12
12
17
and thereafter
Year of
Manufacture IX
X
XI
XII
1st $470
$667
$879
$1,045
2nd 412
572
763
907
3rd 360
507
658
782
4th 307
407
574
682
5th 253
341
489
581
6th 204
279
400
475
7th 163
224
317
377
8th 116
154
214
254
9th 55
70
104
123
10th 25
33
46
55
and thereafter
Year of
Manufacture XIII
XIV
XV
XVI
XVII
1st $1,235
$1,425
$1,615
$1,805
$2,375
2nd 1,072
1,236
1,401
1,566
2,060
3rd 924
1,066
1,208
1,350
1,777
4th 806
929
1,053
1,177
1,549
5th 687
793
898
1,004
1,321
6th 562
648
734
821
1,080
7th 445
514
582
651
856
8th 300
346
392
439
577
9th 146
168
190
213
280
10th 64
74
84
94
123
and thereafter.
(d) Each recreational vehicle or truck camper shall be taxed as a
recreational vehicle or truck camper in its first year of manufacture
throughout the calendar year in which a recreational vehicle or truck
camper of that make and model is first offered for sale in Indiana.
However, a recreational vehicle or truck camper of a make and
model first offered for sale in Indiana after August 1 of any year
continues to be taxed as a recreational vehicle or truck camper 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
recreational vehicle or truck camper shall be considered to have aged
one (1) year as of January 1 of each year. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-14 Payment of tax; registration of vehicle or camper
Sec. 14. (a) Except as otherwise provided in this chapter, the tax
imposed on a recreational vehicle by this chapter is payable for each
registration year by the owner with respect to a recreational vehicle
required to be registered for the registration year as provided in the
state motor vehicle laws. Except as provided in section 15 of this
chapter, the tax is due on or before the regular annual registration
date in each year on or before which the owner is required under the
state motor vehicle registration laws to register vehicles. The tax
shall be paid to the bureau at the time the recreational vehicle is
registered by the owner as provided in the state motor vehicle
registration laws. A recreational vehicle subject to taxation under this
chapter shall be registered by the owner as being taxable in the
county of the owner's residence. The payment of the tax imposed by
this chapter is a condition to the right to register or reregister the
recreational vehicle and is in addition to all other conditions
prescribed by law.
(b) The tax imposed on a truck camper by this chapter is due on
or before the annual registration date in each year on or before which
the owner is required under the state motor vehicle registration laws
to register vehicles. The tax on the truck camper must be paid to the
bureau. A truck camper subject to taxation under this chapter is
taxable in the county of the owner's residence.
(c) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-15 Recreational vehicles; proration of tax; credits; refund for
destroyed vehicle not replaced
Sec. 15. (a) This section applies only to recreational vehicles.
(b) With respect to a recreational vehicle that has been acquired,
has been brought into Indiana, 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 recreational vehicle is
required under the state motor vehicle registration laws to register
vehicles, the tax imposed by this chapter is due and payable at the
time the recreational vehicle is acquired, is brought into Indiana, or
otherwise becomes subject to registration. 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 state motor vehicle registration laws for
annual registration by the owner. The tax shall be paid at the time of
the registration of the recreational vehicle.
(c) If a recreational vehicle is acquired, is brought into Indiana, or
for any other reason becomes subject to registration after January 1
of any year, the owner may pay the applicable registration fee on the
recreational vehicle as provided in the state motor vehicle
registration laws and may pay any excise tax due on the recreational
vehicle for the remainder of the annual registration year and
simultaneously register the recreational 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 (h), a reduction in the
applicable annual excise tax may not be allowed to an Indiana
resident applicant upon registration of a recreational vehicle that was
owned by the applicant on or before the first day of the applicant's
annual registration period. A recreational vehicle that is owned by an
Indiana resident applicant and that was located in and registered for
use in another state during the same calendar year is entitled to the
same reduction when registered in Indiana.
(e) The owner of a recreational vehicle who sells the recreational
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 recreational vehicle; minus
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreational
vehicle purchased or subsequently registered by the owner in the
owner'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 three dollars
($3) of the fee to the bureau of motor vehicles commission to cover
the commission's costs in processing the refund. To claim the credit
and refund provided by this subsection, the owner of the recreational
vehicle must present to the bureau proof of sale of the recreational
vehicle.
(f) Subject to the requirements of subsection (g), if a recreational
vehicle is destroyed in a year in which the owner has paid the tax
imposed by this chapter and the recreational vehicle is not replaced
by a replacement vehicle for which a credit is issued under this
section, the owner is entitled to 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 owner'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 recreational vehicle.
(4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed recreational 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 under section 21 of this chapter for settlement of the
excise tax collections. For purposes of this subsection, a recreational
vehicle is considered destroyed if the cost of repair of damages
suffered by the recreational vehicle exceeds the recreational vehicle's
fair market value.
(g) To claim a refund under subsection (f) for a recreational
vehicle that is destroyed, the owner of the recreational vehicle must
present to the bureau a valid registration for the recreational vehicle
within ninety (90) days after the date that the recreational vehicle is
destroyed. The bureau shall then fix the amount of the refund that the
owner is entitled to receive.
(h) If the name of the owner of a recreational 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 for the
recreational vehicle 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 is, at the time the name change
is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register later than
the owner would have been required to register if there had
been no name change, the recreational vehicle is subject to
excise tax for the period beginning after the month in which the
owner would have been required to register if there had been no
name change and ending before the owner's 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; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register if there had been no name change and ending before
the owner's new regular annual registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.1.
IC 6-6-5.1-16 Truck campers; proration of tax; credits; refund for destroyed
camper not replaced
Sec. 16. (a) This section applies only to truck campers.
(b) With respect to a truck camper that has been acquired, has
been brought into Indiana, or for any other reason becomes subject
to taxation after the regular annual registration date in the year on or
before which the owner of the truck camper is required under the
state motor vehicle registration laws to register vehicles, the tax
imposed by this chapter is due and payable at the time the truck
camper is acquired, is brought into Indiana, or otherwise becomes
subject to taxation under this chapter. 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 state motor vehicle registration laws for annual
registration by the owner. The tax shall be paid within thirty (30)
days after the date on which the truck camper is acquired, is brought
into Indiana, or otherwise becomes subject to taxation under this
chapter.
(c) If a truck camper is acquired, is brought into Indiana, or for
any other reason becomes subject to taxation under this chapter after
January 1 of any year, the owner may pay any excise tax due on the
truck camper for the remainder of the annual registration year and
simultaneously pay the excise tax due for the next succeeding annual
registration year.
(d) The owner of a truck camper who sells the truck camper 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 truck camper; reduced by
(2) eight and thirty-three hundredths percent (8.33%) for each
full or partial calendar month that has elapsed in the owner's
annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camper
acquired by the owner in the owner'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 the costs of providing the refund, which may
be deducted from the refund. The bureau shall issue the refund. The
bureau shall transfer three dollars ($3) of the fee to the bureau of
motor vehicles commission to cover the commission's costs in
processing the refund. To claim the credit and refund provided by
this subsection, the owner of the truck camper must present to the
bureau proof of sale of the truck camper.
(e) Subject to the requirements of subsection (f), if a truck camper
is destroyed in a year in which the owner has paid the tax imposed by
this chapter and the truck camper is not replaced by a replacement
truck camper for which a credit is issued under this section, the
owner is entitled to 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 owner'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.
However, the refund may not exceed ninety percent (90%) of the tax
paid on the destroyed truck camper. 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 under
section 21 of this chapter for settlement of the excise tax collections.
For purposes of this subsection, a truck camper is considered
destroyed if the cost of repair of damages suffered by the truck
camper exceeds the truck camper's fair market value.
(f) To claim a refund under subsection (e) for a truck camper that
is destroyed, the owner of the truck camper must present to the
bureau a valid receipt for the excise tax paid under this chapter on
the truck camper within ninety (90) days after the date that the truck
camper is destroyed. The bureau shall then fix the amount of the
refund that the owner is entitled to receive.
(g) If the name of the owner of a truck camper is legally changed
and the change has caused a change in the owner's annual registration
date, the excise tax liability of the owner for the truck camper shall
be adjusted as follows:
(1) If the name change requires the owner to register a motor
vehicle sooner than the owner would have been required to
register if there had been no name change, the owner is, at the
time the name change is reported, entitled to 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; multiplied
by
(B) the number of full calendar months beginning after the
owner's new regular annual registration month and ending
before the next succeeding regular annual registration month
that is based on the owner's former name.
(2) If the name change requires the owner to register a motor
vehicle later than the owner would have been required to
register if there had been no name change, the truck camper is
subject to excise tax for the period beginning after the month in
which the owner would have been required to register if there
had been no name change and ending before the owner's 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 a motor vehicle
if there had been no name change; multiplied by
(B) the number of full calendar months beginning after the
month in which the owner would have been required to
register a motor vehicle if there had been no name change
and ending before the owner's new regular annual
registration month. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.2.
IC 6-6-5.1-17 Recreational vehicles; refund of taxes paid for vehicle used in
another state
Sec. 17. (a) This section applies only to recreational vehicles.
(b) The owner of a recreational vehicle registered with the bureau
is entitled to a refund of taxes paid under this chapter if, after the
owner's regular registration date, the owner:
(1) registers the recreational vehicle for use in another state;
and
(2) pays tax for use of the recreational vehicle to another state
for the same period for which the tax was paid under this
chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual license excise tax paid for use of the recreational
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 recreational vehicle
for each full or partial calendar month beginning after the date
the annual license excise tax was due and ending before the date
the owner registered the recreational vehicle for use in another
state.
(d) To claim the refund provided by this section, the owner of the
recreational 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 (b)(2) was paid. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.3.
IC 6-6-5.1-18 Truck campers; refund of taxes paid for camper used in another
state
Sec. 18. (a) This section applies only to truck campers.
(b) The owner of a truck camper is entitled to a refund of taxes
paid under this chapter if, after the owner's regular vehicle
registration date:
(1) the owner moves and registers the truck on which the truck
camper is installed for use in another state;
(2) the owner pays tax for use of the truck camper to another
state for the same period for which the tax was paid under this
chapter; and
(3) the truck camper is located and used in the other state for
the same period for which the tax was paid under this chapter.
(c) The refund provided under subsection (b) is equal to:
(1) the annual excise tax paid for use of the truck camper by the
owner of the truck camper for the year; minus
(2) eight and thirty-three hundredths percent (8.33%) of the
annual excise tax paid for use of the truck camper for each full
or partial calendar month beginning after the date the annual
excise tax was due and ending before the date the owner
registered the truck for use in another state. As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010,
SEC.4.
IC 6-6-5.1-19 Tax credit or refund claim; inspection of records; improperly
allowed claims
Sec. 19. (a) To claim a credit or 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, were properly allowed against the excise tax
imposed on a recreational vehicle or truck camper owned by the
person.
(c) If the bureau determines that a credit or refund, or both, were
improperly allowed for a recreational vehicle or truck camper, 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 person resides. However, a penalty collected
under this subsection shall be retained by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-20 Registration form; schedules
Sec. 20. (a) The bureau shall include on all registration forms for
recreational vehicles 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 a credit,
if any, provided under section 13 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 recreational vehicle. The
forms must include spaces for showing the county, city or town,
township, and address of the owner's residence.
(b) The bureau shall list on all registration forms for recreational
vehicles 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
recreational vehicle or truck camper. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-21 License branches; administration and collection of taxes; report;
distribution of credited delinquent taxes
Sec. 21. (a) The bureau, in the administration and collection of the
tax imposed by this chapter, may use the services and facilities of
license branches operated under IC 9-16 in the bureau's
administration of the state motor vehicle registration laws. The
license branches may be used in the manner and to the extent the
bureau considers necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau uses the license branches in the
collection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a separate account in a depository
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 subdivision. Before the eleventh day of the month
following the month in which the collections are made, the
bureau 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 the 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 which the collections are due,
showing the excise tax collected by the license branch on each
recreational vehicle or truck camper, each refund made by the
license branch on a recreational vehicle or truck camper, and a
copy of each registration certificate for all collections and
refunds of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise
taxes collected and refunds made by the license branch 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. The bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance 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 on 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 on the first
working day following the week of collection. Except as
provided in subdivision (7), money collected by the department
that represents interest or a penalty shall be retained by the
department and used to pay the department's 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 recreational 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 recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue
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 to the
credit of the county in which the person resides. The amount
shall be reported to the bureau 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 cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount
fee, whether billed to the bureau or charged directly to the bureau's
account, the bureau shall collect from a person using the card an
official fee that may not exceed the highest transaction charge or
discount fee charged to the bureau by bank card or credit card
vendors during the most recent collection period. The fee may be
collected regardless of retail merchant agreements between the bank
card and credit card vendors that may prohibit such a fee. The fee is
a permitted additional charge under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to
the auditor of state the amount of taxes collected under this chapter
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 interest or penalty 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
22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-22 Collection procedures; duties of county officials; distribution
Sec. 22. (a) The bureau shall establish procedures necessary for
the collection and proper accounting of the tax imposed by this
chapter. The necessary forms and records are subject to approval by
the state board of accounts.
(b) The county treasurer, upon receiving the excise tax
collections, shall place the collections into a separate account for
settlement at the same time as property taxes are accounted for and
settled in June and December of each year, with the right and duty of
the county treasurer and county auditor to make advances before the
time of final settlement of property taxes in the same manner as
provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected under this chapter for each taxing unit in the county.
The amount collected shall be apportioned and distributed among the
respective funds of each taxing unit in the same manner and at the
same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from
copies of vehicle registration forms and receipts for excise taxes paid
on truck campers furnished by the bureau. Before the determination,
the county assessor shall, from copies of registration forms and
receipts, verify information pertaining to legal residence of persons
owning taxable recreational vehicles and truck campers from the
county assessor's records, to the extent the verification can be made.
The county assessor shall further identify and verify from the
assessor's records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not later
than thirty (30) days after receipt of vehicle registration forms and
receipts by the county assessor. The county assessor shall certify the
information to the county auditor for the county auditor's use when
the information is checked and completed. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-23 Verification of taxes collected for each taxing unit
Sec. 23. The county auditor shall, from the copies of vehicle
registration forms and truck camper receipts furnished by the bureau,
verify and determine the total amount of excise taxes collected under
this chapter for each taxing unit in the county. The bureau shall
verify the collections reported by the branches and provide the
county auditor adequate and accurate audit information, registration
form information, truck camper receipts, records, and materials to
support the proper assessment, collection, and refund of excise taxes
under this chapter. As added by P.L.131-2008, SEC.22. IC 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed
Sec. 24. The county auditor shall, not later than August 1 of a
year, furnish to the proper officer of each political subdivision an
estimate of the money to be distributed to the taxing units under this
chapter during the next calendar year. The budget of each political
subdivision must show the estimated amounts to be received for each
fund for which a property tax is proposed to be levied. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-25 Registration without payment of tax; offenses
Sec. 25. (a) An owner of a recreational vehicle who knowingly
registers the recreational vehicle without paying the tax required by
this chapter commits a Class B misdemeanor.
(b) An employee of the bureau or a branch manager or employee
of a license branch office who recklessly issues a registration on any
recreational vehicle without collecting the tax required to be
collected under this chapter with the registration commits a Class B
misdemeanor. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-26 Registration without payment of tax; void registration
Sec. 26. The registration of a recreational vehicle registered
without payment of the tax imposed by this chapter is void. The
bureau shall take possession of the registration certificate, license
plate, and other evidence of registration until the owner pays the
delinquent taxes and an additional fee of ten dollars ($10) to
compensate the bureau for performing the additional duties. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-27 Bureau contract for collection of tax
Sec. 27. In the administration and collection of the taxes imposed
by this chapter, the bureau may contract with a collection agency that
is authorized to collect and receive property taxes on behalf of the
county treasurer. A collection agency with which the bureau
contracts may collect on behalf of the bureau the taxes imposed by
this chapter and the registration fees and charges as the bureau
directs. A collection agency that contracts with the bureau under this
section shall comply with the requirements concerning the collection
of property taxes on behalf of county treasurers and other
requirements, including the posting of a bond, as may be established
by the bureau. As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-28 Limitation on indebtedness of political or municipal corporations;
effect
Sec. 28. (a) The tax imposed by this chapter is equal to an average
property tax rate of two dollars ($2) on each one hundred dollars
($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or
municipal corporations imposed by Article 13, Section 1 of the
Constitution of the State of Indiana, recreational vehicles and truck
campers subject to the tax under this chapter are considered to be
taxable property within each political or municipal corporation where
the owner resides.
(c) The assessed valuation of recreational vehicles and truck
campers subject to the tax under this chapter shall be determined by
multiplying the amount of the tax by one hundred (100) and dividing
the result by two dollars ($2). As added by P.L.131-2008, SEC.22.
IC 6-6-5.1-29 Consolidation of taxes for taxpayers owning more than one vehicle
or camper
Sec. 29. In the administration and collection of the tax imposed by
this chapter, the bureau may coordinate and consolidate the
collection of the taxes imposed on all recreational vehicles and truck
campers owned by a taxpayer following procedures the bureau
considers reasonable and feasible, including the revocation of all
registrations of recreational vehicles registered by the owner if the
owner willfully fails and refuses to pay the 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. As added by P.L.131-2008, SEC.22.
