Indiana § 6-3.5-10-2 Imposition and rate of surtax; restrictions; unpaid tax

Indiana Statutes

§ 6-3.5-10-2 — Imposition and rate of surtax; restrictions; unpaid tax

Indiana § 6-3.5-10-2

Art. 3.5LOCAL TAXATION

Ch. 10Municipal Vehicle Excise Tax

This text of Indiana § 6-3.5-10-2 (Imposition and rate of surtax; restrictions; unpaid tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.5-10-2 (2026).

Text

(a)The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:

(1)at least seven dollars and fifty cents ($7.50); and

(2)not more than twenty-five dollars ($25). The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.

(b)Subject to the limits and requirements of this section and except as provided in IC 6-6-5-0.5(2), the fiscal body of an eligible municipality may do any of the following:

(1)Impose the municipal vehicle excise tax at the same amount on each ve

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(a) The fiscal body of an eligible municipality
may, subject to subsections (c) and (d), adopt an ordinance to impose
a municipal vehicle excise tax on each vehicle that is subject to the
vehicle excise tax under IC 6-6-5 and that is registered in the eligible
municipality. The eligible municipality may impose the surtax at a
specific amount of:
(1) at least seven dollars and fifty cents ($7.50); and
(2) not more than twenty-five dollars ($25).
The eligible municipality shall state the surtax rate or amount in the
ordinance that imposes the tax.
(b) Subject to the limits and requirements of this section and except
as provided in IC 6-6-5-0.5(2), the fiscal body of an eligible
municipality may do any of the following:
(1) Impose the municipal vehicle excise tax at the same amount
on each vehicle that is subject to the tax.
(2) Impose the municipal vehicle excise tax on vehicles subject to
the tax at one (1) or more different amounts based on the class of
vehicle listed in IC 6-6-5-2(a).
(c) The fiscal body of an eligible municipality may not adopt an
ordinance to impose the surtax unless the fiscal body concurrently
adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel
tax.
(d) The fiscal body of an eligible municipality may not adopt an
ordinance to impose the surtax unless the eligible municipality uses a
transportation asset management plan approved by the Indiana
department of transportation.
(e) Except as provided under section 8.5 of this chapter (before its
expiration on December 31, 2023) and subject to subsection (f), a
municipal vehicle excise tax imposed by this chapter for a vehicle is
due and shall be paid each year at the time the vehicle is registered.
(f) If the municipal vehicle excise tax imposed by this chapter was
not paid for one (1) or more preceding registration years, the bureau
may collect only the municipal vehicle excise tax imposed by this
chapter for the:
(1) registration year immediately preceding the current
registration year;
(2) current registration year; and
(3) registration year immediately following the current
registration year.