Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-6-5.1-1 Application of chapter
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Sec. 1. This chapter does not apply to the following: (1) A mobile home. (2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (3) A recreational vehicl…
Ind. Code § 6-6-5.1-10 Excise tax; imposition; property tax assessment disallowed;
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unpaid tax Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter: (1) Recreational vehicles. (2) Truck campers. (b) The excise tax is imposed: (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to an…
Ind. Code § 6-6-5.1-11 Valuation of vehicles and campers
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Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the re…
Ind. Code § 6-6-5.1-13 Recreational vehicle or truck camper age
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Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year. (b) The tax schedule is as follows: Age I II III IV V 0 $15 $36 $50 $59 $103 1 12 31 43 51 91 2 12 26 35 41 75 3 12 20 28 38 62 4 12 15 20 34…
Ind. Code § 6-6-5.1-14 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.55.
Ind. Code § 6-6-5.1-15 Repealed
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As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.
Ind. Code § 6-6-5.1-16 Repealed
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As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.
Ind. Code § 6-6-5.1-17 Repealed
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As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.
Ind. Code § 6-6-5.1-18 Repealed
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As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59. IC 6-6-5.1-19 Repealed As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.
Ind. Code § 6-6-5.1-2 Definitions
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Sec. 2. The following definitions apply throughout this chapter: (1) "Bureau" refers to the bureau of motor vehicles. (2) "Mobile home" has the meaning set forth in IC 6-1.1-7-1. (3) "Owner" means: (A) in the case of a recreational vehicle, the person in whose name the recreation…
Ind. Code § 6-6-5.1-20 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.61.
Ind. Code § 6-6-5.1-21 Administration and collection of taxes; service charge; report;
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distribution of credited delinquent taxes Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1…
Ind. Code § 6-6-5.1-22 Collection procedures; duties of county officials; distribution
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Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise ta…
Ind. Code § 6-6-5.1-23 Verification of taxes collected for each taxing unit
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Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the c…
Ind. Code § 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed
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Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivis…
Ind. Code § 6-6-5.1-25 Registration without payment of tax; offenses
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Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor. (b) A person that recklessly issues a registration on any recreational vehicle without collecting the t…
Ind. Code § 6-6-5.1-26 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.62.
Ind. Code § 6-6-5.1-27 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.63.
Ind. Code § 6-6-5.1-28 Limitation on indebtedness of political or municipal
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corporations; effect Sec. 28. (a) The tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. (b) For purposes of limitations on indebtedness of political or municipal corporations imposed by Ar…
Ind. Code § 6-6-5.1-29 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.64.
Ind. Code § 6-6-5.1-30 Application; calculation of credits, refunds, and taxes
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Sec. 30. (a) The following provisions apply to the administration of this chapter: (1) IC 6-6-5-5. (2) IC 6-6-5-5.2. (3) IC 6-6-5-7.2. (4) IC 6-6-5-7.4. (5) IC 6-6-5-7.7. (6) IC 6-6-5-13. (7) IC 6-6-5-15. (b) The following apply to the calculation of credits, refunds, and prorate…
Ind. Code § 6-6-5.1-4 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.45.
Ind. Code § 6-6-5.1-5 Repealed
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As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed by P.L.256-2017, SEC.46.
Ind. Code § 6-6-5.1-6 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.47.
Ind. Code § 6-6-5.1-7 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.48.
Ind. Code § 6-6-5.1-8 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.49.
Ind. Code § 6-6-5.1-9 Repealed
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As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.50.