IC 6-6-5.5
Chapter 5.5. Commercial Vehicle Excise Tax
IC 6-6-5.5-1 Definitions
Sec. 1. (a) Unless defined in this section, terms used in this
chapter have the meaning set forth in the International Registration
Plan or in IC 6-6-5 (motor vehicle excise tax). Definitions set forth
in the International Registration Plan, as applicable, prevail unless
given a different meaning in this section or in rules adopted under
authority of this chapter. The definitions in this section apply
throughout this chapter.
(b) As used in this chapter, "base revenue" means the minimum
amount of commercial vehicle excise tax revenue that a taxing unit
will receive in a year.
(c) As used in this chapter, "commercial vehicle" means any of
the following:
(1) An Indiana-based vehicle subject to apportioned registration
under the International Registration Plan.
(2) A vehicle subject to apportioned registration under the
International Registration Plan and based and titled in a state
other than Indiana subject to the conditions of the International
Registration Plan.
(3) A truck, road tractor, tractor, trailer, semitrailer, or
truck-tractor subject to registration under IC 9-18.
(d) As used in this chapter, "declared gross weight" means the
weight at which a vehicle is registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department of
state revenue.
(f) As used in this chapter, "fleet" means one (1) or more
apportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weight
of a vehicle or combination of vehicles without load, plus the weight
of any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle or
fleet of vehicles that is base-registered in Indiana under the terms of
the International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total number
of miles operated by a commercial vehicle or fleet of commercial
vehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning set
forth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whose
name the commercial vehicle is registered under IC 9-18 or the
International Registration Plan.
(l) As used in this chapter, "preceding year" means a period of
twelve (12) consecutive months fixed by the department which shall
be within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportional
registration is sought.
(m) As used in this chapter, "road tractor" has the meaning set
forth in IC 9-13-2-156.
(n) As used in this chapter, "semitrailer" has the meaning set forth
in IC 9-13-2-164(a).
(o) As used in this chapter, "tractor" has the meaning set forth in
IC 9-13-2-180.
(p) As used in this chapter, "trailer" has the meaning set forth in
IC 9-13-2-184(a).
(q) As used in this chapter, "truck" has the meaning set forth in
IC 9-13-2-188(a).
(r) As used in this chapter, "truck-tractor" has the meaning set
forth in IC 9-13-2-189(a).
(s) As used in this chapter, "vehicle" means a motor vehicle,
trailer, or semitrailer subject to registration under IC 9-18 as a
condition of its operation on the public highways pursuant to the
motor vehicle registration laws of the state. As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss),
SEC.238.
IC 6-6-5.5-2 Applicability of chapter
Sec. 2. (a) Except as provided in subsection (b), this chapter
applies to all commercial vehicles.
(b) This chapter does not apply to the following:
(1) Vehicles owned or leased and operated by the United States,
the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Buses subject to apportioned registration under the
International Registration Plan.
(5) Vehicles subject to taxation under IC 6-6-5.
(6) Vehicles owned or leased and operated by a postsecondary
educational institution described in IC 6-3-3-5(d).
(7) Vehicles owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(8) Vehicles owned or leased and operated by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(9) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(10) Farm wagons.
(11) A vehicle in the inventory of vehicles held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.19; P.L.2-2007, SEC.127. IC 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; exemption
from personal property and ad valorem taxes
Sec. 3. (a) There is imposed an annual license excise tax upon
commercial vehicles, which tax shall be in lieu of the ad valorem
property tax levied for state or local purposes, but in addition to any
registration fees imposed on such vehicles.
(b) Owners of commercial vehicles paying an apportioned
registration to the state under the International Registration Plan shall
pay an apportioned excise tax calculated by dividing in-state actual
miles by total fleet miles generated during the preceding year. If
in-state miles are estimated for purposes of proportional registration,
these miles are divided by total actual and estimated fleet miles.
(c) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(d) No commercial vehicle subject to taxation under this chapter
shall be assessed as personal property for the purpose of the
assessment and levy of personal property taxes or shall be subject to
ad valorem taxes first due and payable in 2001 or thereafter, whether
or not such vehicle is in fact registered pursuant to the motor vehicle
registration laws. No person shall be required to give proof of the
payment of ad valorem property taxes as a condition to the
registration of any vehicle that is subject to the tax imposed by this
chapter. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-4 Tax on trucks and tractors not used with semitrailers, traction
engines, and similar vehicles used for hauling for calendar year
2000
Sec. 4. For calendar year 2000, the excise tax for a truck and a
tractor not used with a semitrailer, a traction engine, or other similar
vehicle used for hauling purposes is as follows, based on the declared
gross weight of the vehicle:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
11,000 lbs
16,000 lbs $ 11
16,000 lbs
20,000 lbs $ 14
20,000 lbs
23,000 lbs $ 19
23,000 lbs
26,000 lbs $ 19
26,000 lbs
30,000 lbs $ 23
30,000 lbs
36,000 lbs $ 33
36,000 lbs
42,000 lbs $ 40
42,000 lbs
48,000 lbs $ 50
48,000 lbs
54,000 lbs $ 58
54,000 lbs
60,000 lbs $ 64
60,000 lbs
66,000 lbs $ 68
Over 66,000 lbs
$ 76
As added by P.L.181-1999, SEC.2. IC 6-6-5.5-5 Tax on tractors used with semitrailers for calendar year 2000
Sec. 5. For calendar year 2000, the excise tax for a tractor used
with a semitrailer is as follows, based on the declared gross weight
of the tractor-semitrailer combination:
DECLARED GROSS WEIGHT (Pounds)
Greater than
Equal to or less than Tax
0 lbs
20,000 lbs $ 13
20,000 lbs
26,000 lbs $ 25
26,000 lbs
30,000 lbs $ 31
30,000 lbs
36,000 lbs $ 39
36,000 lbs
42,000 lbs $ 43
42,000 lbs
48,000 lbs $ 52
48,000 lbs
54,000 lbs $ 57
54,000 lbs
60,000 lbs $ 63
60,000 lbs
66,000 lbs $ 69
66,000 lbs
72,000 lbs $ 77
72,000 lbs
74,000 lbs $ 83
74,000 lbs
76,000 lbs $ 92
76,000 lbs
78,000 lbs $ 98
Over 78,000 lbs
$ 107
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-6 Tax on semitrailers for calendar year 2000
Sec. 6. (a) For calendar year 2000, the excise tax for a semitrailer,
including a semitrailer converted to a full trailer through the use of
a converter dolly, is one dollar ($1).
(b) For calendar year 2000, the excise tax for a trailer having a
gross weight in excess of three thousand (3,000) pounds is as
follows, based on the declared gross weight of the trailer:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
3,000 lbs
5,000 lbs $ 1
5,000 lbs
7,000 lbs $ 2
7,000 lbs
9,000 lbs $ 2
9,000 lbs
12,000 lbs $ 6
12,000 lbs
16,000 lbs $ 9
16,000 lbs
22,000 lbs $ 13
Over 22,000 lbs
$ 18
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-7 Tax on commercial vehicles for calendar years after 2000
Sec. 7. (a) For calendar years that begin after December 31, 2000,
the annual excise tax for a commercial vehicle will be determined by
the motor carrier services division on or before October 1 of each
year in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue to be
distributed from the commercial vehicle excise tax fund to all
taxing units in Indiana during the calendar year for which the
tax is first due and payable. For calendar year 2001, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter. For calendar years that
begin after December 31, 2001, and before January 1, 2009, the
total amount of base revenue for all taxing units shall be
determined by multiplying the previous year's base revenue for
all taxing units by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter.
STEP TWO: Determine the sum of fees paid to register the
following commercial vehicles in Indiana under the following
statutes during the fiscal year that ends June 30 immediately
preceding the calendar year for which the tax is first due and
payable:
(A) Total registration fees collected under IC 9-29-5-3 for
commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks,
tractors not used with semitrailers, traction engines, and
other similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 for
tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for
semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for
trailers having a declared gross weight in excess of three
thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for
trucks, tractors and semitrailers used in connection with
agricultural pursuits usual and normal to the user's farming
operation, multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEP
ONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excise
tax for commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks, tractors not
used with semitrailers, traction engines, and other similar vehicles
used for hauling purposes, shall be determined by multiplying the
registration fee under IC 9-29-5-3 by the tax factor determined in
subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise
tax for tractors used with semitrailers shall be determined by
multiplying the registration fee under IC 9-29-5-5 by the tax factor
determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise
tax for trailers having a declared gross weight in excess of three
thousand (3,000) pounds shall be determined by multiplying the
registration fee under IC 9-29-5-4 by the tax factor determined in
subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by
multiplying the average annual registration fee under IC 9-29-5-6 by
the tax factor determined in subsection (a). The average annual
registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars
and seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall be
rounded upward to the next full dollar amount. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.20; P.L.182-2009(ss), SEC.239.
IC 6-6-5.5-7.5 Farm vehicles
Sec. 7.5. Notwithstanding any other provision, the annual excise
tax for a motor vehicle, trailer, or semitrailer and tractor operated
primarily as a farm truck, farm trailer, or farm semitrailer and tractor
as described in IC 9-29-5-13 is fifty percent (50%) of the amount
listed in this chapter for a truck, trailer, or semitrailer and tractor of
the same declared gross weight. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8 Due date for tax on registered vehicles; vouchers
Sec. 8. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon commercial vehicles shall be
payable for each registration year, by the owners thereof, in respect
to vehicles required to be registered for such registration year as
provided in the motor vehicle laws of Indiana and the International
Registration Plan. Except as provided in section 9 of this chapter, the
excise tax shall be due on or before the regular annual registration
date in each year in which the owner is required under the motor
vehicle registration laws of Indiana or the terms of the International
Registration Plan to register vehicles and the excise tax shall be paid
at the time the vehicle is registered by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8.5 Credit
Sec. 8.5. (a) The owner of a vehicle for which the commercial
vehicle excise tax has been paid for the registrant's annual
registration year is entitled to a credit if during that registration year:
(1) the owner sells the vehicle and purchases a new vehicle of
the same or greater weight;
(2) the vehicle is destroyed and replaced with a vehicle of the
same or greater weight; or
(3) the vehicle was registered in error at a greater weight than
required.
(b) Except as provided in subsection (c), the amount of the credit
is equal to the remainder of:
(1) the commercial vehicle excise tax paid for the vehicle,
reduced by;
(2) one-twelfth (1/12) for each full or partial calendar month
that has elapsed in the registrant's annual registration year
before the date of the sale or replacement of the vehicle.
The credit applies to the tax due on any other vehicle purchased or
subsequently registered by the owner in the same registrant's annual
registration year.
(c) The owner of a vehicle registered in error at a greater weight
than required is entitled to receive a credit equal to the commercial
vehicle excise tax paid for the vehicle registered at the greater
weight. However, no refund may be provided for any remainder of
the tax paid when registering the vehicle at a lower weight.
(d) The owner of a vehicle is not entitled to a refund of any part
of a credit that is not used under this section.
(e) A credit expires at the end of the registrant's annual
registration year.
(f) To claim the credit authorized in subsection (a)(1), the owner
of the vehicle must present to the bureau proof of the sale of the
vehicle.
(g) To claim the credit authorized in subsection (a)(2), the owner
of the vehicle must present to the bureau a statement of proof of the
destruction of the vehicle on an affidavit furnished by the bureau.
The owner must also present a valid registration for the vehicle
within ninety (90) days after the date that it was destroyed. For
purposes of this subsection, a vehicle is considered destroyed if the
estimated cost of repair exceeds the vehicle's fair market value. After
receipt of the statement and registration, the bureau shall fix the
amount of the credit that the owner is entitled to receive.
(h) To claim the credit authorized under subsection (a)(3), the
owner of the vehicle must present to the bureau on an affidavit
furnished by the bureau evidence acceptable to the bureau that the
vehicle was registered in error at a greater weight than required. As added by P.L.129-2001, SEC.19.
IC 6-6-5.5-9 Due date for tax on registered semitrailers; vouchers
Sec. 9. (a) The excise tax on a semitrailer that is registered on a
permanent basis shall be due on or before the regular date each year
in which the owner is required to renew such registration under the
terms of the International Registration Plan or under rules adopted by
the bureau under IC 9-18-10-3. The excise tax shall be paid at the
time the registration is renewed by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
renew the permanent registration and shall be in addition to all other
conditions prescribed by law.
(b) The excise tax on a semitrailer that is registered on a five (5)
year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to the
International Registration Plan and is registered on a five (5) year
basis is due before April 1 of each year. If the department adopts
staggered registration under IC 9-18-2-7, the excise tax on a
semitrailer that is subject to the International Registration Plan and
is registered on a five (5) year basis is due on or before the first day
of the month in which the owner is required to purchase or renew the
apportioned plate.
(d) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-10 Tax on registered vehicles for calendar years after 2000
Sec. 10. (a) For calendar years that begin after December 31,
2000, a vehicle subject to the International Registration Plan that is
registered after the date designated for registration of the vehicle
under IC 9-18-2-7 or under rules adopted by the department shall be
taxed at a rate determined by the following formula:
STEP ONE: Determine the number of months before the
vehicle must be registered. A partial month shall be rounded to
one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth
(1/12).
STEP THREE: Multiply the annual excise tax for the vehicle by
the STEP TWO product.
(b) A vehicle that is registered with the bureau after the date
designated for registration of the vehicle under IC 9-18-2-7 shall be
taxed at a rate determined by the formula set forth in subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-11 Procedures in administering chapter
Sec. 11. In administering this chapter, the bureau shall follow the
procedures set forth in IC 6-6-5-8, IC 6-6-5-13, and IC 6-6-5-15. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-12
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001
Sec. 13. (a) This section applies to excise taxes imposed by this
chapter after February 28, 2001.
(b) The excise tax imposed by this chapter is hereby determined
to be equivalent to an average property tax rate of two dollars ($2) on
each one hundred dollars ($100) of taxable value. For the purpose of
limitations on indebtedness of political or municipal corporations
imposed by Article 13, Section 1 of the Constitution of the State of
Indiana, commercial vehicles subject to tax under this chapter shall
be deemed to be taxable property within each such political or
municipal corporation where the owner resides as shown on the
records of the bureau or where the commercial vehicle is based, as
shown on the records of the department. The assessed valuation of
such vehicles shall be determined by multiplying the amount of the
tax by one hundred (100) and dividing the product by two dollars
($2). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment
Sec. 14. (a) The commercial vehicle excise tax reserve fund is
established for the purpose of receiving commercial vehicle excise
taxes first due and payable in calendar year 2000. The fund shall be
administered by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(e) Any money remaining in the fund on March 1, 2006, shall
revert to the motor carrier regulation fund established under
IC 8-2.1-23-1. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-15
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 6-6-5.5-16 Commercial vehicle excise tax fund; establishment
Sec. 16. (a) The commercial vehicle excise tax fund is established
for the purpose of receiving commercial vehicle excise taxes first due
and payable in 2001 and thereafter. The fund shall be administered
by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-17 Commercial vehicle excise tax fund; deposits
Sec. 17. (a) The department shall promptly deposit all amounts
collected under section 3(b) of this chapter into the commercial
vehicle excise tax fund for distribution to the taxing units (as defined
in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the
taxing units of Indiana each year is determined under section 19 of
this chapter.
(b) The bureau of motor vehicles shall promptly deposit all
amounts collected under this chapter into the commercial vehicle
excise tax fund for distribution to the taxing units (as defined in
IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing
units of Indiana each year is determined under section 19 of this
chapter.
(c) A contractor providing:
(1) a full service license branch under IC 9-16-1-4; or
(2) a partial service license branch under IC 9-16-1-4.5;
shall remit the amount of commercial vehicle excise tax collected
each week to the bureau of motor vehicles for deposit into the
commercial vehicle excise tax fund. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-18
Repealed
(Repealed by P.L.219-2007, SEC.149.)
IC 6-6-5.5-19 Determination of taxing units' base revenues and distribution
percentages
Sec. 19. (a) As used in this section, "assessed value" means an
amount equal to the true tax value of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under this
chapter; and
(2) would have been subject to assessment as personal property
on March 1, 2000, under the law in effect before January 1,
2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be
determined as provided in subsection (f). For calendar years that
begin after December 31, 2001, and before January 1, 2009, a taxing
unit's base revenue shall be determined by multiplying the previous
year's base revenue by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, a taxing unit's
base revenue is equal to:
(1) the amount of commercial vehicle excise tax collected
during the previous state fiscal year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f)
for calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fund
shall be determined in the manner provided in this section.
(d) On or before July 1, 2000, each county assessor shall certify
to the county auditor the assessed value of commercial vehicles in
every taxing district.
(e) On or before August 1, 2000, the county auditor shall certify
the following to the department of local government finance:
(1) The total assessed value of commercial vehicles in the
county.
(2) The total assessed value of commercial vehicles in each
taxing district of the county.
(f) The department of local government finance shall determine
each taxing unit's base revenue by applying the current tax rate for
each taxing district to the certified assessed value from each taxing
district. The department of local government finance shall also
determine the following:
(1) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in Indiana.
(2) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in each county.
(3) Each county's total distribution percentage. A county's total
distribution percentage shall be determined by dividing the total
amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed
statewide.
(4) Each taxing unit's distribution percentage. A taxing unit's
distribution percentage shall be determined by dividing each
taxing unit's base revenue by the total amount of base revenue
to be distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify each
taxing unit's base revenue and distribution percentage for calendar
year 2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of each
taxing unit's base revenue and distribution percentage for calendar
year 2001 for purposes of determining the amount of money each
taxing unit in Indiana is entitled to receive in calendar years that
begin after December 31, 2001. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240.
IC 6-6-5.5-20 Distributions to counties and taxing units; deduction by auditor of
state
Sec. 20. (a) On or before May 1, subject to subsections (c) and
(d), the auditor of state shall distribute to each county auditor an
amount equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(b) On or before December 1, subject to subsections (c) and (d),
the auditor of state shall distribute to each county auditor an amount
equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(c) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a county unit an amount for
deposit in a state fund, as directed by the budget agency, equal to the
result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(B) the aggregate tax rate imposed by the county unit and, in
the case of Marion County, the health and hospital
corporation in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to the county under subsection (a) or (b), as
appropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a school corporation an amount
for deposit in a state fund, as directed by the budget agency, equal to
the result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the school corporation in the
year for the tuition support levy under IC 6-1.1-19-1.5
(repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by the
school corporation for the school corporation's special
education preschool fund; divided by
(B) the aggregate tax rate imposed by the school corporation
in the year.
STEP TWO: Determine the sum of the results determined under
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicle
excise tax that would otherwise be distributed to the school
corporation under subsection (a) or (b), as appropriate, without
regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(e) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined 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 (subject to adjustment as provided in IC 36-8-19-7.5 after
December 31, 2009).
(f) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the auditor of state shall transfer
funds from the commercial vehicle excise tax reserve fund.
(g) The auditor of state shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts
to be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall 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.181-1999, SEC.2. Amended by P.L.146-2008,
SEC.354; P.L.182-2009(ss), SEC.241.
IC 6-6-5.5-21 Appropriations for bureau expenses
Sec. 21. There is hereby appropriated to the bureau from the state
general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the bureau in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the motor vehicle registration laws of this state shall be paid out
of the state general fund. The budget agency shall approve all funds
paid out of the state general fund as required in this section. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-22 Appropriations for department expenses
Sec. 22. There is hereby appropriated to the department from the
state general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the department in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the International Registration Plan shall be paid out of the general
fund. The budget agency shall approve all funds paid out of the
general fund as required in this section. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5
Chapter 5.5. Commercial Vehicle Excise Tax
IC 6-6-5.5-1 Definitions
Sec. 1. (a) Unless defined in this section, terms used in this
chapter have the meaning set forth in the International Registration
Plan or in IC 6-6-5 (motor vehicle excise tax). Definitions set forth
in the International Registration Plan, as applicable, prevail unless
given a different meaning in this section or in rules adopted under
authority of this chapter. The definitions in this section apply
throughout this chapter.
(b) As used in this chapter, "base revenue" means the minimum
amount of commercial vehicle excise tax revenue that a taxing unit
will receive in a year.
(c) As used in this chapter, "commercial vehicle" means any of
the following:
(1) An Indiana-based vehicle subject to apportioned registration
under the International Registration Plan.
(2) A vehicle subject to apportioned registration under the
International Registration Plan and based and titled in a state
other than Indiana subject to the conditions of the International
Registration Plan.
(3) A truck, road tractor, tractor, trailer, semitrailer, or
truck-tractor subject to registration under IC 9-18.
(d) As used in this chapter, "declared gross weight" means the
weight at which a vehicle is registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department of
state revenue.
(f) As used in this chapter, "fleet" means one (1) or more
apportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weight
of a vehicle or combination of vehicles without load, plus the weight
of any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle or
fleet of vehicles that is base-registered in Indiana under the terms of
the International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total number
of miles operated by a commercial vehicle or fleet of commercial
vehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning set
forth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whose
name the commercial vehicle is registered under IC 9-18 or the
International Registration Plan.
(l) As used in this chapter, "preceding year" means a period of
twelve (12) consecutive months fixed by the department which shall
be within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportional
registration is sought.
(m) As used in this chapter, "road tractor" has the meaning set
forth in IC 9-13-2-156.
(n) As used in this chapter, "semitrailer" has the meaning set forth
in IC 9-13-2-164(a).
(o) As used in this chapter, "tractor" has the meaning set forth in
IC 9-13-2-180.
(p) As used in this chapter, "trailer" has the meaning set forth in
IC 9-13-2-184(a).
(q) As used in this chapter, "truck" has the meaning set forth in
IC 9-13-2-188(a).
(r) As used in this chapter, "truck-tractor" has the meaning set
forth in IC 9-13-2-189(a).
(s) As used in this chapter, "vehicle" means a motor vehicle,
trailer, or semitrailer subject to registration under IC 9-18 as a
condition of its operation on the public highways pursuant to the
motor vehicle registration laws of the state. As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss),
SEC.238.
IC 6-6-5.5-2 Applicability of chapter
Sec. 2. (a) Except as provided in subsection (b), this chapter
applies to all commercial vehicles.
(b) This chapter does not apply to the following:
(1) Vehicles owned or leased and operated by the United States,
the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Buses subject to apportioned registration under the
International Registration Plan.
(5) Vehicles subject to taxation under IC 6-6-5.
(6) Vehicles owned or leased and operated by a postsecondary
educational institution described in IC 6-3-3-5(d).
(7) Vehicles owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(8) Vehicles owned or leased and operated by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(9) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(10) Farm wagons.
(11) A vehicle in the inventory of vehicles held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.19; P.L.2-2007, SEC.127. IC 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; exemption
from personal property and ad valorem taxes
Sec. 3. (a) There is imposed an annual license excise tax upon
commercial vehicles, which tax shall be in lieu of the ad valorem
property tax levied for state or local purposes, but in addition to any
registration fees imposed on such vehicles.
(b) Owners of commercial vehicles paying an apportioned
registration to the state under the International Registration Plan shall
pay an apportioned excise tax calculated by dividing in-state actual
miles by total fleet miles generated during the preceding year. If
in-state miles are estimated for purposes of proportional registration,
these miles are divided by total actual and estimated fleet miles.
(c) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(d) No commercial vehicle subject to taxation under this chapter
shall be assessed as personal property for the purpose of the
assessment and levy of personal property taxes or shall be subject to
ad valorem taxes first due and payable in 2001 or thereafter, whether
or not such vehicle is in fact registered pursuant to the motor vehicle
registration laws. No person shall be required to give proof of the
payment of ad valorem property taxes as a condition to the
registration of any vehicle that is subject to the tax imposed by this
chapter. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-4 Tax on trucks and tractors not used with semitrailers, traction
engines, and similar vehicles used for hauling for calendar year
2000
Sec. 4. For calendar year 2000, the excise tax for a truck and a
tractor not used with a semitrailer, a traction engine, or other similar
vehicle used for hauling purposes is as follows, based on the declared
gross weight of the vehicle:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
11,000 lbs
16,000 lbs $ 11
16,000 lbs
20,000 lbs $ 14
20,000 lbs
23,000 lbs $ 19
23,000 lbs
26,000 lbs $ 19
26,000 lbs
30,000 lbs $ 23
30,000 lbs
36,000 lbs $ 33
36,000 lbs
42,000 lbs $ 40
42,000 lbs
48,000 lbs $ 50
48,000 lbs
54,000 lbs $ 58
54,000 lbs
60,000 lbs $ 64
60,000 lbs
66,000 lbs $ 68
Over 66,000 lbs
$ 76
As added by P.L.181-1999, SEC.2. IC 6-6-5.5-5 Tax on tractors used with semitrailers for calendar year 2000
Sec. 5. For calendar year 2000, the excise tax for a tractor used
with a semitrailer is as follows, based on the declared gross weight
of the tractor-semitrailer combination:
DECLARED GROSS WEIGHT (Pounds)
Greater than
Equal to or less than Tax
0 lbs
20,000 lbs $ 13
20,000 lbs
26,000 lbs $ 25
26,000 lbs
30,000 lbs $ 31
30,000 lbs
36,000 lbs $ 39
36,000 lbs
42,000 lbs $ 43
42,000 lbs
48,000 lbs $ 52
48,000 lbs
54,000 lbs $ 57
54,000 lbs
60,000 lbs $ 63
60,000 lbs
66,000 lbs $ 69
66,000 lbs
72,000 lbs $ 77
72,000 lbs
74,000 lbs $ 83
74,000 lbs
76,000 lbs $ 92
76,000 lbs
78,000 lbs $ 98
Over 78,000 lbs
$ 107
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-6 Tax on semitrailers for calendar year 2000
Sec. 6. (a) For calendar year 2000, the excise tax for a semitrailer,
including a semitrailer converted to a full trailer through the use of
a converter dolly, is one dollar ($1).
(b) For calendar year 2000, the excise tax for a trailer having a
gross weight in excess of three thousand (3,000) pounds is as
follows, based on the declared gross weight of the trailer:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
3,000 lbs
5,000 lbs $ 1
5,000 lbs
7,000 lbs $ 2
7,000 lbs
9,000 lbs $ 2
9,000 lbs
12,000 lbs $ 6
12,000 lbs
16,000 lbs $ 9
16,000 lbs
22,000 lbs $ 13
Over 22,000 lbs
$ 18
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-7 Tax on commercial vehicles for calendar years after 2000
Sec. 7. (a) For calendar years that begin after December 31, 2000,
the annual excise tax for a commercial vehicle will be determined by
the motor carrier services division on or before October 1 of each
year in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue to be
distributed from the commercial vehicle excise tax fund to all
taxing units in Indiana during the calendar year for which the
tax is first due and payable. For calendar year 2001, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter. For calendar years that
begin after December 31, 2001, and before January 1, 2009, the
total amount of base revenue for all taxing units shall be
determined by multiplying the previous year's base revenue for
all taxing units by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter.
STEP TWO: Determine the sum of fees paid to register the
following commercial vehicles in Indiana under the following
statutes during the fiscal year that ends June 30 immediately
preceding the calendar year for which the tax is first due and
payable:
(A) Total registration fees collected under IC 9-29-5-3 for
commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks,
tractors not used with semitrailers, traction engines, and
other similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 for
tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for
semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for
trailers having a declared gross weight in excess of three
thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for
trucks, tractors and semitrailers used in connection with
agricultural pursuits usual and normal to the user's farming
operation, multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEP
ONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excise
tax for commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks, tractors not
used with semitrailers, traction engines, and other similar vehicles
used for hauling purposes, shall be determined by multiplying the
registration fee under IC 9-29-5-3 by the tax factor determined in
subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise
tax for tractors used with semitrailers shall be determined by
multiplying the registration fee under IC 9-29-5-5 by the tax factor
determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise
tax for trailers having a declared gross weight in excess of three
thousand (3,000) pounds shall be determined by multiplying the
registration fee under IC 9-29-5-4 by the tax factor determined in
subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by
multiplying the average annual registration fee under IC 9-29-5-6 by
the tax factor determined in subsection (a). The average annual
registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars
and seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall be
rounded upward to the next full dollar amount. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.20; P.L.182-2009(ss), SEC.239.
IC 6-6-5.5-7.5 Farm vehicles
Sec. 7.5. Notwithstanding any other provision, the annual excise
tax for a motor vehicle, trailer, or semitrailer and tractor operated
primarily as a farm truck, farm trailer, or farm semitrailer and tractor
as described in IC 9-29-5-13 is fifty percent (50%) of the amount
listed in this chapter for a truck, trailer, or semitrailer and tractor of
the same declared gross weight. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8 Due date for tax on registered vehicles; vouchers
Sec. 8. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon commercial vehicles shall be
payable for each registration year, by the owners thereof, in respect
to vehicles required to be registered for such registration year as
provided in the motor vehicle laws of Indiana and the International
Registration Plan. Except as provided in section 9 of this chapter, the
excise tax shall be due on or before the regular annual registration
date in each year in which the owner is required under the motor
vehicle registration laws of Indiana or the terms of the International
Registration Plan to register vehicles and the excise tax shall be paid
at the time the vehicle is registered by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8.5 Credit
Sec. 8.5. (a) The owner of a vehicle for which the commercial
vehicle excise tax has been paid for the registrant's annual
registration year is entitled to a credit if during that registration year:
(1) the owner sells the vehicle and purchases a new vehicle of
the same or greater weight;
(2) the vehicle is destroyed and replaced with a vehicle of the
same or greater weight; or
(3) the vehicle was registered in error at a greater weight than
required.
(b) Except as provided in subsection (c), the amount of the credit
is equal to the remainder of:
(1) the commercial vehicle excise tax paid for the vehicle,
reduced by;
(2) one-twelfth (1/12) for each full or partial calendar month
that has elapsed in the registrant's annual registration year
before the date of the sale or replacement of the vehicle.
The credit applies to the tax due on any other vehicle purchased or
subsequently registered by the owner in the same registrant's annual
registration year.
(c) The owner of a vehicle registered in error at a greater weight
than required is entitled to receive a credit equal to the commercial
vehicle excise tax paid for the vehicle registered at the greater
weight. However, no refund may be provided for any remainder of
the tax paid when registering the vehicle at a lower weight.
(d) The owner of a vehicle is not entitled to a refund of any part
of a credit that is not used under this section.
(e) A credit expires at the end of the registrant's annual
registration year.
(f) To claim the credit authorized in subsection (a)(1), the owner
of the vehicle must present to the bureau proof of the sale of the
vehicle.
(g) To claim the credit authorized in subsection (a)(2), the owner
of the vehicle must present to the bureau a statement of proof of the
destruction of the vehicle on an affidavit furnished by the bureau.
The owner must also present a valid registration for the vehicle
within ninety (90) days after the date that it was destroyed. For
purposes of this subsection, a vehicle is considered destroyed if the
estimated cost of repair exceeds the vehicle's fair market value. After
receipt of the statement and registration, the bureau shall fix the
amount of the credit that the owner is entitled to receive.
(h) To claim the credit authorized under subsection (a)(3), the
owner of the vehicle must present to the bureau on an affidavit
furnished by the bureau evidence acceptable to the bureau that the
vehicle was registered in error at a greater weight than required. As added by P.L.129-2001, SEC.19.
IC 6-6-5.5-9 Due date for tax on registered semitrailers; vouchers
Sec. 9. (a) The excise tax on a semitrailer that is registered on a
permanent basis shall be due on or before the regular date each year
in which the owner is required to renew such registration under the
terms of the International Registration Plan or under rules adopted by
the bureau under IC 9-18-10-3. The excise tax shall be paid at the
time the registration is renewed by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
renew the permanent registration and shall be in addition to all other
conditions prescribed by law.
(b) The excise tax on a semitrailer that is registered on a five (5)
year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to the
International Registration Plan and is registered on a five (5) year
basis is due before April 1 of each year. If the department adopts
staggered registration under IC 9-18-2-7, the excise tax on a
semitrailer that is subject to the International Registration Plan and
is registered on a five (5) year basis is due on or before the first day
of the month in which the owner is required to purchase or renew the
apportioned plate.
(d) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-10 Tax on registered vehicles for calendar years after 2000
Sec. 10. (a) For calendar years that begin after December 31,
2000, a vehicle subject to the International Registration Plan that is
registered after the date designated for registration of the vehicle
under IC 9-18-2-7 or under rules adopted by the department shall be
taxed at a rate determined by the following formula:
STEP ONE: Determine the number of months before the
vehicle must be registered. A partial month shall be rounded to
one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth
(1/12).
STEP THREE: Multiply the annual excise tax for the vehicle by
the STEP TWO product.
(b) A vehicle that is registered with the bureau after the date
designated for registration of the vehicle under IC 9-18-2-7 shall be
taxed at a rate determined by the formula set forth in subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-11 Procedures in administering chapter
Sec. 11. In administering this chapter, the bureau shall follow the
procedures set forth in IC 6-6-5-8, IC 6-6-5-13, and IC 6-6-5-15. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-12
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001
Sec. 13. (a) This section applies to excise taxes imposed by this
chapter after February 28, 2001.
(b) The excise tax imposed by this chapter is hereby determined
to be equivalent to an average property tax rate of two dollars ($2) on
each one hundred dollars ($100) of taxable value. For the purpose of
limitations on indebtedness of political or municipal corporations
imposed by Article 13, Section 1 of the Constitution of the State of
Indiana, commercial vehicles subject to tax under this chapter shall
be deemed to be taxable property within each such political or
municipal corporation where the owner resides as shown on the
records of the bureau or where the commercial vehicle is based, as
shown on the records of the department. The assessed valuation of
such vehicles shall be determined by multiplying the amount of the
tax by one hundred (100) and dividing the product by two dollars
($2). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment
Sec. 14. (a) The commercial vehicle excise tax reserve fund is
established for the purpose of receiving commercial vehicle excise
taxes first due and payable in calendar year 2000. The fund shall be
administered by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(e) Any money remaining in the fund on March 1, 2006, shall
revert to the motor carrier regulation fund established under
IC 8-2.1-23-1. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-15
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 6-6-5.5-16 Commercial vehicle excise tax fund; establishment
Sec. 16. (a) The commercial vehicle excise tax fund is established
for the purpose of receiving commercial vehicle excise taxes first due
and payable in 2001 and thereafter. The fund shall be administered
by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-17 Commercial vehicle excise tax fund; deposits
Sec. 17. (a) The department shall promptly deposit all amounts
collected under section 3(b) of this chapter into the commercial
vehicle excise tax fund for distribution to the taxing units (as defined
in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the
taxing units of Indiana each year is determined under section 19 of
this chapter.
(b) The bureau of motor vehicles shall promptly deposit all
amounts collected under this chapter into the commercial vehicle
excise tax fund for distribution to the taxing units (as defined in
IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing
units of Indiana each year is determined under section 19 of this
chapter.
(c) A contractor providing:
(1) a full service license branch under IC 9-16-1-4; or
(2) a partial service license branch under IC 9-16-1-4.5;
shall remit the amount of commercial vehicle excise tax collected
each week to the bureau of motor vehicles for deposit into the
commercial vehicle excise tax fund. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-18
Repealed
(Repealed by P.L.219-2007, SEC.149.)
IC 6-6-5.5-19 Determination of taxing units' base revenues and distribution
percentages
Sec. 19. (a) As used in this section, "assessed value" means an
amount equal to the true tax value of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under this
chapter; and
(2) would have been subject to assessment as personal property
on March 1, 2000, under the law in effect before January 1,
2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be
determined as provided in subsection (f). For calendar years that
begin after December 31, 2001, and before January 1, 2009, a taxing
unit's base revenue shall be determined by multiplying the previous
year's base revenue by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, a taxing unit's
base revenue is equal to:
(1) the amount of commercial vehicle excise tax collected
during the previous state fiscal year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f)
for calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fund
shall be determined in the manner provided in this section.
(d) On or before July 1, 2000, each county assessor shall certify
to the county auditor the assessed value of commercial vehicles in
every taxing district.
(e) On or before August 1, 2000, the county auditor shall certify
the following to the department of local government finance:
(1) The total assessed value of commercial vehicles in the
county.
(2) The total assessed value of commercial vehicles in each
taxing district of the county.
(f) The department of local government finance shall determine
each taxing unit's base revenue by applying the current tax rate for
each taxing district to the certified assessed value from each taxing
district. The department of local government finance shall also
determine the following:
(1) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in Indiana.
(2) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in each county.
(3) Each county's total distribution percentage. A county's total
distribution percentage shall be determined by dividing the total
amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed
statewide.
(4) Each taxing unit's distribution percentage. A taxing unit's
distribution percentage shall be determined by dividing each
taxing unit's base revenue by the total amount of base revenue
to be distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify each
taxing unit's base revenue and distribution percentage for calendar
year 2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of each
taxing unit's base revenue and distribution percentage for calendar
year 2001 for purposes of determining the amount of money each
taxing unit in Indiana is entitled to receive in calendar years that
begin after December 31, 2001. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240.
IC 6-6-5.5-20 Distributions to counties and taxing units; deduction by auditor of
state
Sec. 20. (a) On or before May 1, subject to subsections (c) and
(d), the auditor of state shall distribute to each county auditor an
amount equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(b) On or before December 1, subject to subsections (c) and (d),
the auditor of state shall distribute to each county auditor an amount
equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(c) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a county unit an amount for
deposit in a state fund, as directed by the budget agency, equal to the
result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(B) the aggregate tax rate imposed by the county unit and, in
the case of Marion County, the health and hospital
corporation in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to the county under subsection (a) or (b), as
appropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a school corporation an amount
for deposit in a state fund, as directed by the budget agency, equal to
the result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the school corporation in the
year for the tuition support levy under IC 6-1.1-19-1.5
(repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by the
school corporation for the school corporation's special
education preschool fund; divided by
(B) the aggregate tax rate imposed by the school corporation
in the year.
STEP TWO: Determine the sum of the results determined under
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicle
excise tax that would otherwise be distributed to the school
corporation under subsection (a) or (b), as appropriate, without
regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(e) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined 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 (subject to adjustment as provided in IC 36-8-19-7.5 after
December 31, 2009).
(f) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the auditor of state shall transfer
funds from the commercial vehicle excise tax reserve fund.
(g) The auditor of state shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts
to be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall 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.181-1999, SEC.2. Amended by P.L.146-2008,
SEC.354; P.L.182-2009(ss), SEC.241.
IC 6-6-5.5-21 Appropriations for bureau expenses
Sec. 21. There is hereby appropriated to the bureau from the state
general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the bureau in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the motor vehicle registration laws of this state shall be paid out
of the state general fund. The budget agency shall approve all funds
paid out of the state general fund as required in this section. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-22 Appropriations for department expenses
Sec. 22. There is hereby appropriated to the department from the
state general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the department in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the International Registration Plan shall be paid out of the general
fund. The budget agency shall approve all funds paid out of the
general fund as required in this section. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5
Chapter 5.5. Commercial Vehicle Excise Tax
IC 6-6-5.5-1 Definitions
Sec. 1. (a) Unless defined in this section, terms used in this
chapter have the meaning set forth in the International Registration
Plan or in IC 6-6-5 (motor vehicle excise tax). Definitions set forth
in the International Registration Plan, as applicable, prevail unless
given a different meaning in this section or in rules adopted under
authority of this chapter. The definitions in this section apply
throughout this chapter.
(b) As used in this chapter, "base revenue" means the minimum
amount of commercial vehicle excise tax revenue that a taxing unit
will receive in a year.
(c) As used in this chapter, "commercial vehicle" means any of
the following:
(1) An Indiana-based vehicle subject to apportioned registration
under the International Registration Plan.
(2) A vehicle subject to apportioned registration under the
International Registration Plan and based and titled in a state
other than Indiana subject to the conditions of the International
Registration Plan.
(3) A truck, road tractor, tractor, trailer, semitrailer, or
truck-tractor subject to registration under IC 9-18.
(d) As used in this chapter, "declared gross weight" means the
weight at which a vehicle is registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department of
state revenue.
(f) As used in this chapter, "fleet" means one (1) or more
apportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weight
of a vehicle or combination of vehicles without load, plus the weight
of any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle or
fleet of vehicles that is base-registered in Indiana under the terms of
the International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total number
of miles operated by a commercial vehicle or fleet of commercial
vehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning set
forth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whose
name the commercial vehicle is registered under IC 9-18 or the
International Registration Plan.
(l) As used in this chapter, "preceding year" means a period of
twelve (12) consecutive months fixed by the department which shall
be within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportional
registration is sought.
(m) As used in this chapter, "road tractor" has the meaning set
forth in IC 9-13-2-156.
(n) As used in this chapter, "semitrailer" has the meaning set forth
in IC 9-13-2-164(a).
(o) As used in this chapter, "tractor" has the meaning set forth in
IC 9-13-2-180.
(p) As used in this chapter, "trailer" has the meaning set forth in
IC 9-13-2-184(a).
(q) As used in this chapter, "truck" has the meaning set forth in
IC 9-13-2-188(a).
(r) As used in this chapter, "truck-tractor" has the meaning set
forth in IC 9-13-2-189(a).
(s) As used in this chapter, "vehicle" means a motor vehicle,
trailer, or semitrailer subject to registration under IC 9-18 as a
condition of its operation on the public highways pursuant to the
motor vehicle registration laws of the state. As added by P.L.181-1999, SEC.2. Amended by P.L.182-2009(ss),
SEC.238.
IC 6-6-5.5-2 Applicability of chapter
Sec. 2. (a) Except as provided in subsection (b), this chapter
applies to all commercial vehicles.
(b) This chapter does not apply to the following:
(1) Vehicles owned or leased and operated by the United States,
the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Buses subject to apportioned registration under the
International Registration Plan.
(5) Vehicles subject to taxation under IC 6-6-5.
(6) Vehicles owned or leased and operated by a postsecondary
educational institution described in IC 6-3-3-5(d).
(7) Vehicles owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(8) Vehicles owned or leased and operated by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(9) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(10) Farm wagons.
(11) A vehicle in the inventory of vehicles held for sale by a
manufacturer, distributor, or dealer in the course of business. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.19; P.L.2-2007, SEC.127. IC 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; exemption
from personal property and ad valorem taxes
Sec. 3. (a) There is imposed an annual license excise tax upon
commercial vehicles, which tax shall be in lieu of the ad valorem
property tax levied for state or local purposes, but in addition to any
registration fees imposed on such vehicles.
(b) Owners of commercial vehicles paying an apportioned
registration to the state under the International Registration Plan shall
pay an apportioned excise tax calculated by dividing in-state actual
miles by total fleet miles generated during the preceding year. If
in-state miles are estimated for purposes of proportional registration,
these miles are divided by total actual and estimated fleet miles.
(c) The tax imposed by this chapter is a listed tax and subject to
the provisions of IC 6-8.1.
(d) No commercial vehicle subject to taxation under this chapter
shall be assessed as personal property for the purpose of the
assessment and levy of personal property taxes or shall be subject to
ad valorem taxes first due and payable in 2001 or thereafter, whether
or not such vehicle is in fact registered pursuant to the motor vehicle
registration laws. No person shall be required to give proof of the
payment of ad valorem property taxes as a condition to the
registration of any vehicle that is subject to the tax imposed by this
chapter. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-4 Tax on trucks and tractors not used with semitrailers, traction
engines, and similar vehicles used for hauling for calendar year
2000
Sec. 4. For calendar year 2000, the excise tax for a truck and a
tractor not used with a semitrailer, a traction engine, or other similar
vehicle used for hauling purposes is as follows, based on the declared
gross weight of the vehicle:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
11,000 lbs
16,000 lbs $ 11
16,000 lbs
20,000 lbs $ 14
20,000 lbs
23,000 lbs $ 19
23,000 lbs
26,000 lbs $ 19
26,000 lbs
30,000 lbs $ 23
30,000 lbs
36,000 lbs $ 33
36,000 lbs
42,000 lbs $ 40
42,000 lbs
48,000 lbs $ 50
48,000 lbs
54,000 lbs $ 58
54,000 lbs
60,000 lbs $ 64
60,000 lbs
66,000 lbs $ 68
Over 66,000 lbs
$ 76
As added by P.L.181-1999, SEC.2. IC 6-6-5.5-5 Tax on tractors used with semitrailers for calendar year 2000
Sec. 5. For calendar year 2000, the excise tax for a tractor used
with a semitrailer is as follows, based on the declared gross weight
of the tractor-semitrailer combination:
DECLARED GROSS WEIGHT (Pounds)
Greater than
Equal to or less than Tax
0 lbs
20,000 lbs $ 13
20,000 lbs
26,000 lbs $ 25
26,000 lbs
30,000 lbs $ 31
30,000 lbs
36,000 lbs $ 39
36,000 lbs
42,000 lbs $ 43
42,000 lbs
48,000 lbs $ 52
48,000 lbs
54,000 lbs $ 57
54,000 lbs
60,000 lbs $ 63
60,000 lbs
66,000 lbs $ 69
66,000 lbs
72,000 lbs $ 77
72,000 lbs
74,000 lbs $ 83
74,000 lbs
76,000 lbs $ 92
76,000 lbs
78,000 lbs $ 98
Over 78,000 lbs
$ 107
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-6 Tax on semitrailers for calendar year 2000
Sec. 6. (a) For calendar year 2000, the excise tax for a semitrailer,
including a semitrailer converted to a full trailer through the use of
a converter dolly, is one dollar ($1).
(b) For calendar year 2000, the excise tax for a trailer having a
gross weight in excess of three thousand (3,000) pounds is as
follows, based on the declared gross weight of the trailer:
DECLARED GROSS WEIGHT (Pounds)
Greater than Equal to or less than Tax
3,000 lbs
5,000 lbs $ 1
5,000 lbs
7,000 lbs $ 2
7,000 lbs
9,000 lbs $ 2
9,000 lbs
12,000 lbs $ 6
12,000 lbs
16,000 lbs $ 9
16,000 lbs
22,000 lbs $ 13
Over 22,000 lbs
$ 18
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-7 Tax on commercial vehicles for calendar years after 2000
Sec. 7. (a) For calendar years that begin after December 31, 2000,
the annual excise tax for a commercial vehicle will be determined by
the motor carrier services division on or before October 1 of each
year in accordance with the following formula:
STEP ONE: Determine the total amount of base revenue to be
distributed from the commercial vehicle excise tax fund to all
taxing units in Indiana during the calendar year for which the
tax is first due and payable. For calendar year 2001, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter. For calendar years that
begin after December 31, 2001, and before January 1, 2009, the
total amount of base revenue for all taxing units shall be
determined by multiplying the previous year's base revenue for
all taxing units by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, the total
amount of base revenue for all taxing units shall be determined
as provided in section 19 of this chapter.
STEP TWO: Determine the sum of fees paid to register the
following commercial vehicles in Indiana under the following
statutes during the fiscal year that ends June 30 immediately
preceding the calendar year for which the tax is first due and
payable:
(A) Total registration fees collected under IC 9-29-5-3 for
commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks,
tractors not used with semitrailers, traction engines, and
other similar vehicles used for hauling purposes;
(B) Total registration fees collected under IC 9-29-5-5 for
tractors used with semitrailers;
(C) Total registration fees collected under IC 9-29-5-6 for
semitrailers used with tractors;
(D) Total registration fees collected under IC 9-29-5-4 for
trailers having a declared gross weight in excess of three
thousand (3,000) pounds; and
(E) Total registration fees collected under IC 9-29-5-13 for
trucks, tractors and semitrailers used in connection with
agricultural pursuits usual and normal to the user's farming
operation, multiplied by two hundred percent (200%);
STEP THREE: Determine the tax factor by dividing the STEP
ONE result by the STEP TWO result.
(b) Except as otherwise provided in this chapter, the annual excise
tax for commercial vehicles with a declared gross weight in excess
of eleven thousand (11,000) pounds, including trucks, tractors not
used with semitrailers, traction engines, and other similar vehicles
used for hauling purposes, shall be determined by multiplying the
registration fee under IC 9-29-5-3 by the tax factor determined in
subsection (a).
(c) Except as otherwise provided in this chapter, the annual excise
tax for tractors used with semitrailers shall be determined by
multiplying the registration fee under IC 9-29-5-5 by the tax factor
determined in subsection (a).
(d) Except as otherwise provided in this chapter, the annual excise
tax for trailers having a declared gross weight in excess of three
thousand (3,000) pounds shall be determined by multiplying the
registration fee under IC 9-29-5-4 by the tax factor determined in
subsection (a).
(e) The annual excise tax for a semitrailer shall be determined by
multiplying the average annual registration fee under IC 9-29-5-6 by
the tax factor determined in subsection (a). The average annual
registration fee for a semitrailer under IC 9-29-5-6 is sixteen dollars
and seventy-five cents ($16.75).
(f) The annual excise tax determined under this section shall be
rounded upward to the next full dollar amount. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.20; P.L.182-2009(ss), SEC.239.
IC 6-6-5.5-7.5 Farm vehicles
Sec. 7.5. Notwithstanding any other provision, the annual excise
tax for a motor vehicle, trailer, or semitrailer and tractor operated
primarily as a farm truck, farm trailer, or farm semitrailer and tractor
as described in IC 9-29-5-13 is fifty percent (50%) of the amount
listed in this chapter for a truck, trailer, or semitrailer and tractor of
the same declared gross weight. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8 Due date for tax on registered vehicles; vouchers
Sec. 8. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon commercial vehicles shall be
payable for each registration year, by the owners thereof, in respect
to vehicles required to be registered for such registration year as
provided in the motor vehicle laws of Indiana and the International
Registration Plan. Except as provided in section 9 of this chapter, the
excise tax shall be due on or before the regular annual registration
date in each year in which the owner is required under the motor
vehicle registration laws of Indiana or the terms of the International
Registration Plan to register vehicles and the excise tax shall be paid
at the time the vehicle is registered by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
register or reregister the vehicle and shall be in addition to all other
conditions prescribed by law.
(b) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-8.5 Credit
Sec. 8.5. (a) The owner of a vehicle for which the commercial
vehicle excise tax has been paid for the registrant's annual
registration year is entitled to a credit if during that registration year:
(1) the owner sells the vehicle and purchases a new vehicle of
the same or greater weight;
(2) the vehicle is destroyed and replaced with a vehicle of the
same or greater weight; or
(3) the vehicle was registered in error at a greater weight than
required.
(b) Except as provided in subsection (c), the amount of the credit
is equal to the remainder of:
(1) the commercial vehicle excise tax paid for the vehicle,
reduced by;
(2) one-twelfth (1/12) for each full or partial calendar month
that has elapsed in the registrant's annual registration year
before the date of the sale or replacement of the vehicle.
The credit applies to the tax due on any other vehicle purchased or
subsequently registered by the owner in the same registrant's annual
registration year.
(c) The owner of a vehicle registered in error at a greater weight
than required is entitled to receive a credit equal to the commercial
vehicle excise tax paid for the vehicle registered at the greater
weight. However, no refund may be provided for any remainder of
the tax paid when registering the vehicle at a lower weight.
(d) The owner of a vehicle is not entitled to a refund of any part
of a credit that is not used under this section.
(e) A credit expires at the end of the registrant's annual
registration year.
(f) To claim the credit authorized in subsection (a)(1), the owner
of the vehicle must present to the bureau proof of the sale of the
vehicle.
(g) To claim the credit authorized in subsection (a)(2), the owner
of the vehicle must present to the bureau a statement of proof of the
destruction of the vehicle on an affidavit furnished by the bureau.
The owner must also present a valid registration for the vehicle
within ninety (90) days after the date that it was destroyed. For
purposes of this subsection, a vehicle is considered destroyed if the
estimated cost of repair exceeds the vehicle's fair market value. After
receipt of the statement and registration, the bureau shall fix the
amount of the credit that the owner is entitled to receive.
(h) To claim the credit authorized under subsection (a)(3), the
owner of the vehicle must present to the bureau on an affidavit
furnished by the bureau evidence acceptable to the bureau that the
vehicle was registered in error at a greater weight than required. As added by P.L.129-2001, SEC.19.
IC 6-6-5.5-9 Due date for tax on registered semitrailers; vouchers
Sec. 9. (a) The excise tax on a semitrailer that is registered on a
permanent basis shall be due on or before the regular date each year
in which the owner is required to renew such registration under the
terms of the International Registration Plan or under rules adopted by
the bureau under IC 9-18-10-3. The excise tax shall be paid at the
time the registration is renewed by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
renew the permanent registration and shall be in addition to all other
conditions prescribed by law.
(b) The excise tax on a semitrailer that is registered on a five (5)
year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to the
International Registration Plan and is registered on a five (5) year
basis is due before April 1 of each year. If the department adopts
staggered registration under IC 9-18-2-7, the excise tax on a
semitrailer that is subject to the International Registration Plan and
is registered on a five (5) year basis is due on or before the first day
of the month in which the owner is required to purchase or renew the
apportioned plate.
(d) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-10 Tax on registered vehicles for calendar years after 2000
Sec. 10. (a) For calendar years that begin after December 31,
2000, a vehicle subject to the International Registration Plan that is
registered after the date designated for registration of the vehicle
under IC 9-18-2-7 or under rules adopted by the department shall be
taxed at a rate determined by the following formula:
STEP ONE: Determine the number of months before the
vehicle must be registered. A partial month shall be rounded to
one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth
(1/12).
STEP THREE: Multiply the annual excise tax for the vehicle by
the STEP TWO product.
(b) A vehicle that is registered with the bureau after the date
designated for registration of the vehicle under IC 9-18-2-7 shall be
taxed at a rate determined by the formula set forth in subsection (a). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-11 Procedures in administering chapter
Sec. 11. In administering this chapter, the bureau shall follow the
procedures set forth in IC 6-6-5-8, IC 6-6-5-13, and IC 6-6-5-15. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-12
Repealed
(Repealed by P.L.1-2002, SEC.172.)
IC 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001
Sec. 13. (a) This section applies to excise taxes imposed by this
chapter after February 28, 2001.
(b) The excise tax imposed by this chapter is hereby determined
to be equivalent to an average property tax rate of two dollars ($2) on
each one hundred dollars ($100) of taxable value. For the purpose of
limitations on indebtedness of political or municipal corporations
imposed by Article 13, Section 1 of the Constitution of the State of
Indiana, commercial vehicles subject to tax under this chapter shall
be deemed to be taxable property within each such political or
municipal corporation where the owner resides as shown on the
records of the bureau or where the commercial vehicle is based, as
shown on the records of the department. The assessed valuation of
such vehicles shall be determined by multiplying the amount of the
tax by one hundred (100) and dividing the product by two dollars
($2). As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment
Sec. 14. (a) The commercial vehicle excise tax reserve fund is
established for the purpose of receiving commercial vehicle excise
taxes first due and payable in calendar year 2000. The fund shall be
administered by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
(e) Any money remaining in the fund on March 1, 2006, shall
revert to the motor carrier regulation fund established under
IC 8-2.1-23-1. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-15
Repealed
(Repealed by P.L.2-2005, SEC.131.)
IC 6-6-5.5-16 Commercial vehicle excise tax fund; establishment
Sec. 16. (a) The commercial vehicle excise tax fund is established
for the purpose of receiving commercial vehicle excise taxes first due
and payable in 2001 and thereafter. The fund shall be administered
by the department.
(b) The expenses of administering the fund shall be paid from
money in the fund.
(c) The treasurer of state shall invest the money in the fund not
currently needed to meet the obligations of the fund in the same
manner as other public money may be invested. Interest that accrues
from these investments shall be deposited in the fund.
(d) Money in the fund at the end of a state fiscal year does not
revert to the state general fund.
As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-17 Commercial vehicle excise tax fund; deposits
Sec. 17. (a) The department shall promptly deposit all amounts
collected under section 3(b) of this chapter into the commercial
vehicle excise tax fund for distribution to the taxing units (as defined
in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the
taxing units of Indiana each year is determined under section 19 of
this chapter.
(b) The bureau of motor vehicles shall promptly deposit all
amounts collected under this chapter into the commercial vehicle
excise tax fund for distribution to the taxing units (as defined in
IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing
units of Indiana each year is determined under section 19 of this
chapter.
(c) A contractor providing:
(1) a full service license branch under IC 9-16-1-4; or
(2) a partial service license branch under IC 9-16-1-4.5;
shall remit the amount of commercial vehicle excise tax collected
each week to the bureau of motor vehicles for deposit into the
commercial vehicle excise tax fund. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-18
Repealed
(Repealed by P.L.219-2007, SEC.149.)
IC 6-6-5.5-19 Determination of taxing units' base revenues and distribution
percentages
Sec. 19. (a) As used in this section, "assessed value" means an
amount equal to the true tax value of commercial vehicles that:
(1) are subject to the commercial vehicle excise tax under this
chapter; and
(2) would have been subject to assessment as personal property
on March 1, 2000, under the law in effect before January 1,
2000.
(b) For calendar year 2001, a taxing unit's base revenue shall be
determined as provided in subsection (f). For calendar years that
begin after December 31, 2001, and before January 1, 2009, a taxing
unit's base revenue shall be determined by multiplying the previous
year's base revenue by one hundred five percent (105%). For
calendar years that begin after December 31, 2008, a taxing unit's
base revenue is equal to:
(1) the amount of commercial vehicle excise tax collected
during the previous state fiscal year; multiplied by
(2) the taxing unit's percentage as determined in subsection (f)
for calendar year 2001.
(c) The amount of commercial vehicle excise tax distributed to the
taxing units of Indiana from the commercial vehicle excise tax fund
shall be determined in the manner provided in this section.
(d) On or before July 1, 2000, each county assessor shall certify
to the county auditor the assessed value of commercial vehicles in
every taxing district.
(e) On or before August 1, 2000, the county auditor shall certify
the following to the department of local government finance:
(1) The total assessed value of commercial vehicles in the
county.
(2) The total assessed value of commercial vehicles in each
taxing district of the county.
(f) The department of local government finance shall determine
each taxing unit's base revenue by applying the current tax rate for
each taxing district to the certified assessed value from each taxing
district. The department of local government finance shall also
determine the following:
(1) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in Indiana.
(2) The total amount of base revenue to be distributed from the
commercial vehicle excise tax fund in 2001 to all taxing units
in each county.
(3) Each county's total distribution percentage. A county's total
distribution percentage shall be determined by dividing the total
amount of base revenue to be distributed in 2001 to all taxing
units in the county by the total base revenue to be distributed
statewide.
(4) Each taxing unit's distribution percentage. A taxing unit's
distribution percentage shall be determined by dividing each
taxing unit's base revenue by the total amount of base revenue
to be distributed in 2001 to all taxing units in the county.
(g) The department of local government finance shall certify each
taxing unit's base revenue and distribution percentage for calendar
year 2001 to the auditor of state on or before September 1, 2000.
(h) The auditor of state shall keep permanent records of each
taxing unit's base revenue and distribution percentage for calendar
year 2001 for purposes of determining the amount of money each
taxing unit in Indiana is entitled to receive in calendar years that
begin after December 31, 2001. As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000,
SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240.
IC 6-6-5.5-20 Distributions to counties and taxing units; deduction by auditor of
state
Sec. 20. (a) On or before May 1, subject to subsections (c) and
(d), the auditor of state shall distribute to each county auditor an
amount equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(b) On or before December 1, subject to subsections (c) and (d),
the auditor of state shall distribute to each county auditor an amount
equal to fifty percent (50%) of the product of:
(1) the county's distribution percentage; multiplied by
(2) the total commercial vehicle excise tax deposited in the
commercial vehicle excise tax fund in the preceding calendar
year.
(c) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a county unit an amount for
deposit in a state fund, as directed by the budget agency, equal to the
result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the county in the year for the
county's county medical assistance to wards fund, family and
children's fund, children's psychiatric residential treatment
services fund, county hospital care for the indigent fund,
children with special health care needs county fund, plus, in
the case of Marion County, the tax rate imposed by the
health and hospital corporation that was necessary to raise
thirty-five million dollars ($35,000,000) from all taxing
districts in the county; divided by
(B) the aggregate tax rate imposed by the county unit and, in
the case of Marion County, the health and hospital
corporation in the year.
STEP TWO: Determine the sum of the STEP ONE amounts.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount that would otherwise be
distributed to the county under subsection (a) or (b), as
appropriate, without regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP THREE amount; multiplied by
(B) the STEP FOUR result.
(d) Before distributing the amounts under subsections (a) and (b),
the auditor of state shall deduct for a school corporation an amount
for deposit in a state fund, as directed by the budget agency, equal to
the result determined under STEP FIVE of the following formula:
STEP ONE: Separately for 2006, 2007, and 2008, determine the
result of:
(A) the tax rate imposed by the school corporation in the
year for the tuition support levy under IC 6-1.1-19-1.5
(repealed) or IC 20-45-3-11 (repealed) for the school
corporation's general fund plus the tax rate imposed by the
school corporation for the school corporation's special
education preschool fund; divided by
(B) the aggregate tax rate imposed by the school corporation
in the year.
STEP TWO: Determine the sum of the results determined under
STEP ONE.
STEP THREE: Divide the STEP TWO result by three (3).
STEP FOUR: Determine the amount of commercial vehicle
excise tax that would otherwise be distributed to the school
corporation under subsection (a) or (b), as appropriate, without
regard to this subsection.
STEP FIVE: Determine the result of:
(A) the STEP FOUR amount; multiplied by
(B) the STEP THREE result.
(e) Upon receipt, the county auditor shall distribute to the taxing
units an amount equal to the product of the taxing unit's distribution
percentage multiplied by the total distributed to the county under this
section. The amount determined 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 (subject to adjustment as provided in IC 36-8-19-7.5 after
December 31, 2009).
(f) In the event that sufficient funds are not available in the
commercial vehicle excise tax fund for the distributions required by
subsection (a) and subsection (b)(1), the auditor of state shall transfer
funds from the commercial vehicle excise tax reserve fund.
(g) The auditor of state shall, not later than July 1 of each year,
furnish to each county auditor an estimate of the amounts to be
distributed to the counties under this section during the next calendar
year. Before August 1, each county auditor shall furnish to the proper
officer of each taxing unit of the county an estimate of the amounts
to be distributed to the taxing units under this section during the next
calendar year and the budget of each taxing unit shall 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.181-1999, SEC.2. Amended by P.L.146-2008,
SEC.354; P.L.182-2009(ss), SEC.241.
IC 6-6-5.5-21 Appropriations for bureau expenses
Sec. 21. There is hereby appropriated to the bureau from the state
general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the bureau in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the motor vehicle registration laws of this state shall be paid out
of the state general fund. The budget agency shall approve all funds
paid out of the state general fund as required in this section. As added by P.L.181-1999, SEC.2.
IC 6-6-5.5-22 Appropriations for department expenses
Sec. 22. There is hereby appropriated to the department from the
state general fund, from monies not otherwise appropriated, a sum
sufficient to defray the expenses incurred by the department in the
administration of the excise tax provisions of this chapter. Only those
expenses that would not otherwise be incurred in the administration
of the International Registration Plan shall be paid out of the general
fund. The budget agency shall approve all funds paid out of the
general fund as required in this section. As added by P.L.181-1999, SEC.2.
