§ 6-6-15-1 Applicability
§ 6-6-15-2 Definitions
§ 6-6-15-3 Imposition of the heavy equipment rental excise tax; rate of tax; collection
§ 6-6-15-4 Exemptions
§ 6-6-15-5 Liability for tax; collection
§ 6-6-15-6 Payment and sourcing of the tax; credit for misclassification
§ 6-6-15-7 Heavy equipment rental excise tax account; distributions and apportionment of the tax

Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 15 - Heavy Equipment Rental Excise Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5