Indiana Statutes
§ 6-6-16-4 — Shared vehicle driver liable for tax
Indiana § 6-6-16-4
This text of Indiana § 6-6-16-4 (Shared vehicle driver liable for 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 § 6-6-16-4 (2026).
Text
The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:
(1)to the peer to peer vehicle sharing program if shared through
a peer to peer vehicle sharing program; or
(2)to the vehicle owner if not shared through a peer to peer
vehicle sharing program;
as a separate amount added to the consideration for the sharing. The
peer to peer vehicle sharing program or vehicle owner shall collect the
tax as an agent for the state.
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Legislative History
As added by P.L.108-2019, SEC.128.
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Repealed§ 6-1.1-1-14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 § 6-6-16-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-16-4.