Indiana § 6-3.5-4-7.4 Surtax reduction; credit; adjustment; refund

Indiana Statutes

§ 6-3.5-4-7.4 — Surtax reduction; credit; adjustment; refund

Indiana § 6-3.5-4-7.4

Art. 3.5LOCAL TAXATION

Ch. 4County Vehicle Excise Tax

This text of Indiana § 6-3.5-4-7.4 (Surtax reduction; credit; adjustment; refund) 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 § 6-3.5-4-7.4 (2026).

Text

4.

(a)If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of Indiana to register vehicles, the amount of surtax computed under section 7.3 of this chapter shall be reduced in the same manner as the excise tax is reduced under IC 6-6-5-7.2.

(b)The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the surtax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2.

(c)If the name of the owner of a vehic

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4. (a) If a vehicle has been acquired or brought
into Indiana, or for any other reason becomes subject to registration
after the regular annual registration date in the year on or before which
the owner of the vehicle is required under the motor vehicle
registration laws of Indiana to register vehicles, the amount of surtax
computed under section 7.3 of this chapter shall be reduced in the same
manner as the excise tax is reduced under IC 6-6-5-7.2.
(b) The owner of a vehicle who sells or otherwise disposes of the
vehicle in a year in which the owner has paid the surtax imposed by
this chapter is entitled to receive a credit that is calculated in the same
manner and subject to the same requirements as the credit for the
excise tax under IC 6-6-5-7.2.
(c) If the name of the owner of a vehicle is legally changed and the
change has caused a change in the owner's annual registration date, the
surtax liability of the owner shall be adjusted in the same manner as
excise taxes are adjusted under IC 6-6-5-7.2.
(d) The owner of a vehicle who moves out of state in a year in which
the owner has paid the surtax imposed by this chapter is entitled to
receive a refund that is calculated in the same manner and subject to
the same requirements as the credit for the excise tax under IC 6-6-5-7.4.