(a)The bureau, in the administration and
collection of the vehicle excise tax imposed by this chapter, may utilize
the services and facilities of:
(1)license branches operated under IC 9-14.1;
(2)full service providers (as defined in IC 9-14.1-1-2); and
(3)partial services providers (as defined in IC 9-14.1-1-3);
in its administration of the motor vehicle registration laws of the state
of Indiana in accordance with the procedures, in the manner, and to the
extent that the bureau considers necessary and proper to implement and
effectuate the administration and collection of the vehicle excise tax
imposed by this chapter.
(b)The bureau may impose a service charge of one dollar and
seventy cents ($1.70) for each vehicle excise tax collection made under
this chapter. The service charge sh
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(a) The bureau, in the administration and
collection of the vehicle excise tax imposed by this chapter, may utilize
the services and facilities of:
(1) license branches operated under IC 9-14.1;
(2) full service providers (as defined in IC 9-14.1-1-2); and
(3) partial services providers (as defined in IC 9-14.1-1-3);
in its administration of the motor vehicle registration laws of the state
of Indiana in accordance with the procedures, in the manner, and to the
extent that the bureau considers necessary and proper to implement and
effectuate the administration and collection of the vehicle excise tax
imposed by this chapter.
(b) The bureau may impose a service charge of one dollar and
seventy cents ($1.70) for each vehicle excise tax collection made under
this chapter. The service charge shall be deposited in the bureau of
motor vehicles commission fund.
(c) The bureau of motor vehicles shall report the vehicle excise
taxes collected on at least a weekly basis to the county auditor of the
county to which the collections are due.
(d) If the vehicle excise tax imposed by this chapter is collected by
the department of state revenue, the money collected shall be deposited
in the state general fund to the credit of the appropriate county and
reported to the bureau of motor vehicles on the first working day
following the week of collection. Except as provided in subsection (e),
any amount collected by the department which represents interest or a
penalty shall be retained by the department and used to pay its costs of
enforcing this chapter.
(e) This subsection applies only to interest or a penalty collected by
the department of state revenue from a person that:
(1) fails to properly register a vehicle as required by IC 9-18
(before its expiration) or IC 9-18.1 and pay the tax due under this
chapter; and
(2) during any time after the date by which the vehicle was
required to be registered under IC 9-18 (before its expiration) or
IC 9-18.1 displays on the vehicle a license plate issued by another
state.
The total amount collected by the department that represents interest
or a penalty, minus a reasonable amount determined by the department
to represent its administrative expenses, shall be deposited in the state
general fund for the credit of the county in which the person resides.
The amount shall be reported to the bureau of motor vehicles on the
first working day following the week of collection.
(f) The bureau may contract with a bank card or credit card vendor
for acceptance of bank or credit cards.
(g) On or before April 1 of each year, the bureau shall provide to the
state comptroller the amount of vehicle excise taxes collected for each
county for the preceding year.
(h) On or before May 10 and November 10 of each year, the state
comptroller shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any penalty or interest described in subsection (e);
that have been credited to the county under subsection (e). There is
appropriated from the state general fund the amount necessary to make
the distributions required by this subsection. The county auditor shall
apportion and distribute the delinquent tax distributions to the taxing
units in the county at the same time and in the same manner as excise
taxes are apportioned and distributed under section 10 of this chapter.
(i) The commissioner of insurance shall prescribe the form of the
bonds or crime policies required by this section.
[Pre-2016 Title 9 Revision Citations: subsection (b)
formerly 9-29-1-10(a); 9-29-1-10(d).]
Formerly: Acts 1969, c.423, s.9; Acts 1971, P.L.73, SEC.5; Acts
1972, P.L.55, SEC.2; Acts 1973, P.L.54, SEC.6. As amended by Acts
1977(ss), P.L.8, SEC.3; P.L.42-1986, SEC.5; P.L.335-1989(ss),
SEC.15; P.L.2-1991, SEC.46; P.L.44-1992, SEC.3; P.L.49-1995,
SEC.7; P.L.62-1996, SEC.1; P.L.115-1998, SEC.1; P.L.70-1998,
SEC.2; P.L.184-2007, SEC.5; P.L.107-2008, SEC.3; P.L.131-2008,
SEC.21; P.L.149-2015, SEC.17; P.L.149-2016, SEC.30; P.L.198-2016,
SEC.35; P.L.256-2017, SEC.37; P.L.9-2024, SEC.200.