§ 6-6-5-2 — Vehicle excise tax; imposition; proof of payment of property tax not required; unpaid tax

(a) The vehicle excise tax is imposed on the
following vehicles in accordance with this chapter:
(1) Passenger motor vehicles.
(2) Motorcycles.
(3) Motor driven cycles.
(4) Collector vehicles.
(5) Except for a trailer described in section 0.5(2) of this chapter,
trailer vehicles with a declared gross weight of nine thousand
(9,000) pounds or less.
(6) Trucks with a declared gross weight of eleven thousand
(11,000) pounds or less.
(7) Mini-trucks.
(8) Military vehicles.
(b) The vehicle excise tax is imposed on a vehicle:
(1) instead of the ad valorem property tax levied for state or local
purposes; and
(2) in addition to any registration fees imposed under IC 9-18.1 on
the vehicle.
(c) The vehicle excise tax imposed by this chapter is a listed tax and
subject to the provisions of IC 6-8.1.
(d) Subject to subsection (e), the 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.
(e) If the vehicle excise tax imposed by this chapter was not paid for
one (1) or more preceding registration years, the bureau may collect
only the 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.
Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981,
P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7;
P.L.146-2008, SEC.352; P.L.256-2017, SEC.22; P.L.178-2019,
SEC.23; P.L.236-2023, SEC.89.