Indiana Statutes
§ 6-3.5-5-9.5 — Apportioned wheel tax for certain vehicles
Indiana § 6-3.5-5-9.5
This text of Indiana § 6-3.5-5-9.5 (Apportioned wheel tax for certain vehicles) 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 § 6-3.5-5-9.5 (2026).
Text
5.
(a)This section applies to a wheel tax that
is:
(1)adopted after June 30, 2007; or
(2)collected after June 30, 2017.
(b)An owner of one (1) or more commercial vehicles paying an
apportioned registration to the state under the International Registration
Plan that is required to pay a wheel tax shall pay an apportioned wheel
tax calculated by dividing in-state actual miles by total fleet miles
generated during the preceding year. If in-state miles are estimated for
purposes of proportional registration, these miles are divided by total
actual and estimated fleet miles. The apportioned wheel tax under this
section shall be paid at the same time and in the same manner as the
commercial vehicle excise tax under IC 6-6-5.5.
(c)A voucher from the department of state revenue showing
paymen
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Legislative History
As added by P.L.211-2007, SEC.31. Amended by P.L.85-2017,
SEC.23; P.L.218-2017, SEC.21.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.5-5-9.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.5-5-9.5.