§ 6-6-9.7-1 “Department” defined
§ 6-6-9.7-2 “Gross retail income” defined
§ 6-6-9.7-3 “Passenger motor vehicle” defined
§ 6-6-9.7-4 “Person” defined
§ 6-6-9.7-5 “Retail merchant” defined
§ 6-6-9.7-6 “Truck” defined
§ 6-6-9.7-7 Imposition of tax; amount; notice to department of state revenue; effective dates
§ 6-6-9.7-8 Exemptions
§ 6-6-9.7-9 Liability for tax
§ 6-6-9.7-10 Manner of imposition, payment, and collection; filing of returns
§ 6-6-9.7-11 Auto rental excise tax account; distributions
§ 6-6-9.7-12 Expiration

Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 9.7 - Marion County Supplemental Auto Rental Excise Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • department: refers to the department of state revenue. See Indiana Code 6-6-9.7-1
  • gross retail income: has the meaning set forth in Indiana Code 6-6-9.7-2
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • passenger motor vehicle: has the meaning set forth in IC 9-13-2-123. See Indiana Code 6-6-9.7-3
  • person: has the meaning set forth in Indiana Code 6-6-9.7-4
  • retail merchant: has the meaning set forth in Indiana Code 6-6-9.7-5
  • truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-9.7-6