§ 6-6-16-6 — Distributions; apportionment among taxing districts in the county

Indiana § 6-6-16-6

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 16: Vehicle Sharing Excise Tax

Text

(a) All revenues collected from the vehicle
sharing excise tax shall be deposited in a special account of the state
general fund called the vehicle sharing excise tax account.
(b) On or before May 20 and November 20 of each year, all amounts
held in the vehicle sharing excise tax account shall be distributed to the
county treasurers of Indiana.
(c) The amount to be distributed to a county treasurer equals that
part of the total vehicle sharing excise taxes being distributed that were
initially imposed on and collected from the sharing of motor vehicles
registered in that county for purposes of IC 6-6-5. The department shall
notify each county auditor of the amount of taxes to be distributed to
the county treasurer.
(d) The county treasurer shall deposit vehicle sharing excise tax
collections into a separate account for settlement at the same time as
property taxes are accounted for and settled in June and December of
each year.
(e) The county auditor shall apportion and the county treasurer shall
distribute the vehicle sharing excise taxes among the tax districts in the
county in the same proportion as property taxes are apportioned by the
county.
(f) Any vehicle sharing excise tax revenue collected for vehicles that
are not registered under IC 6-6-5 shall be distributed to the state
general fund.
(g) All distributions from the vehicle sharing excise tax account
shall be made by warrants issued by the state comptroller to the
treasurer of state ordering those payments to the appropriate county
treasurer.

Legislative History

As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215.