Title 6, TITLE 6. TAXATION

Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P…

Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in IC 9-18.1, the International Registration Plan, or in IC 6-6-5 ( vehicle excise tax). (b) The following definitions apply throughout this chapter: (1) "Base revenue" means the min…

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate dete…

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15. As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.

As added by P.L.181-1999, SEC.2. Repealed by P.L.1-2002, SEC.172. IC 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001 Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001. (b) The excise tax imposed by this c…

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department. (b) The expenses of administering the fund shall …

As added by P.L.181-1999, SEC.2. Repealed by P.L.2-2005, SEC.131.

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department. (b) The expenses of administering the fund shall be paid…

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of 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 …

As added by P.L.181-1999, SEC.2. Amended by P.L.90-2002, SEC.305. Repealed by P.L.219-2007, SEC.149.

percentages Sec. 19. (a) As used in this section, "assessed value" means an amount equal to the true tax value of commercial vehicles that: (1) are subject to the commercial vehicle excise tax under this chapter; and (2) would have been subject to assessment as personal property …

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.19; P.L.2-2007, SEC.127; P.L.198-2016, SEC.46. Repealed by P.L.256-2017, SEC.68.

auditor of state Sec. 20. (a) On or before May 1, subject to subsections (c) and (d), the auditor of state shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of: (1) the county's distribution percentage; multiplied by (2) the total comme…

Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that wou…

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses …

tax Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds. (2) Trailers with a declared gross weight of more than nine th…

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.21.

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.22.

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.23.

Sec. 7. (a) The commercial vehicle excise tax for a vehicle to which this chapter applies will be determined by the department on or before October 1 of each year to be effective on January 1 of the following year. (b) The commercial vehicle excise tax factor is determined in acc…

Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor as described in IC 9-29-5-13 (before its expiration) or IC 9-18.1-7 is f…

As added by P.L.181-1999, SEC.2. Repealed by P.L.256-2017, SEC.71.

Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's annual registration year is entitled to a credit if during that registration year: (1) the owner sells the vehicle and purchases a new vehicle of the same or greate…

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.25; P.L.257-2017, SEC.12. Repealed by P.L.256-2017, SEC.72.

Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration. As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.1.

Sec. 10. (a) A person who knowingly and intentionally: (1) falsifies the value of transferred real property; or (2) omits or falsifies any information required to be provided in the sales disclosure form; commits a Level 5 felony. (b) A public official who knowingly and intention…

As added by P.L.63-1993, SEC.1. Repealed by P.L.6-1997, SEC.239.

Sec. 12. (a) A party to a conveyance who: (1) either: (A) files a sales disclosure form that does not contain all of the information required by this chapter; or (B) files a sales disclosure form that contains inaccurate information; and receives from the township assessor (in a …

As added by P.L.16-2009, SEC.13. Expired 1-1-2012 by P.L.16-2009, SEC.13.

Sec. 2. (a) As used in this chapter, "conveyance document" means any of the following: (1) Any of the following that purports to transfer a real property interest for valuable consideration: (A) A document. (B) A deed. (C) A contract of sale. (D) An agreement. (E) A judgment. (F)…

and use of forms; confidential information; conveyance of multiple parcels Sec. 3. (a) For purposes of this section, "party" includes: (1) a seller of property that is exempt under the seller's ownership; or (2) a purchaser of property that is exempt under the purchaser's ownersh…

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor. (b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form fili…

Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund the money received under section 4 of this chapter. Money in the sales disclosure fund may be expended only for: (1) administration of this chapter…

permitted uses; investment by treasurer of state; no reversion to state general fund Sec. 4.7. (a) The assessment training and administration fund is established for the purpose of receiving fees deposited under section 4 of this chapter. Money in the fund may be used by: (1) the…

Sec. 5. (a) The department of local government finance shall prescribe a sales disclosure form for use under this chapter. The form prescribed by the department of local government finance must include at least the following information: (1) The key number (as defined in IC 6-1.1…

recording Sec. 6. (a) The county auditor may not accept a conveyance document if: (1) the sales disclosure form signed by all the parties and attested as required under section 9 of this chapter is not included with the document; or (2) the sales disclosure form does not contain …

As added by P.L.63-1993, SEC.1 Repealed by P.L.6-1997, SEC.239.

As added by P.L.63-1993, SEC.1. Repealed by P.L.89-2001, SEC.8.

Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the best of the person's knowledge and belief the information contained in the sales disclosure form is true and correct. As added by P.L.63-1993, SEC.1.