Indiana Code > Title 6 > Article 6 > Chapter 9 – Auto Rental Excise Tax


§ 6-6-9-1	“Department” defined
§ 6-6-9-2	“Gross retail income” defined
§ 6-6-9-3	“Passenger motor vehicle” defined
§ 6-6-9-4	“Person” defined
§ 6-6-9-5	“Retail merchant” defined
§ 6-6-9-6	“Truck” defined
§ 6-6-9-7	Imposition of tax; amount
§ 6-6-9-8	Exemption of certain trucks and peer to peer vehicle sharing
§ 6-6-9-9	Liability for tax
§ 6-6-9-10	Manner of imposition, payment, and collection; filing of returns
§ 6-6-9-11	Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants

department: refers to the department of state revenue. See Indiana Code 6-6-9-1
gross retail income: has the meaning set forth in Indiana Code 6-6-9-2
passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9-3
person: has the meaning set forth in Indiana Code 6-6-9-4
Property: includes personal and real property. See Indiana Code 1-1-4-5
retail merchant: has the meaning set forth in Indiana Code 6-6-9-5
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.
truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9-6
Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5