Indiana Code 6-6-5.5-17. Commercial vehicle excise tax fund; deposits; service charge
(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.
Terms Used In Indiana Code 6-6-5.5-17
- Commercial vehicle: means a vehicle to which the tax imposed by this chapter applies. See Indiana Code 6-6-5.5-1
- Department: refers to the department of state revenue. See Indiana Code 6-6-5.5-1
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(1) full service under IC 9-14.1-3-1; or
(2) partial services under IC 9-14.1-3-2;
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.
(d) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.
[Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).]
As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.