§ 6-6-5.1-10 — Excise tax; imposition; property tax assessment disallowed; unpaid tax

Indiana § 6-6-5.1-10

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 5.1: Excise Tax on Recreational Vehicles and Truck

Text

(a) An excise tax is imposed on the following
in accordance with this chapter:
(1) Recreational vehicles.
(2) Truck campers.
(b) The excise tax is imposed:
(1) instead of the ad valorem property tax levied for state or local
purposes; and
(2) in addition to any registration fees imposed on recreational
vehicles.
(c) The excise tax imposed by this chapter is a listed tax and subject
to IC 6-8.1.
(d) Subject to subsection (e), the excise tax imposed by this chapter
is due and shall be paid:
(1) for recreational vehicles, at the time the recreational vehicle
is registered; and
(2) for truck campers, on or before the owner's annual registration
date for vehicles determined by the bureau on the schedule
established under IC 9-18.1-11-1.
(e) If the excise tax imposed by this chapter was not paid for one (1)
or more preceding registration years, the bureau may collect only the
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.
(f) A truck camper subject to taxation under this chapter is taxable
in the county of the owner's residence.

Legislative History

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.