This text of Indiana § 6-6-5.1-21 (Administration and collection of taxes; service charge; report;
distribution of credited delinquent taxes) 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.
(a)The bureau, in the administration and
collection of the tax imposed by this chapter, may use 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 the bureau's administration of the state motor vehicle registration
laws in the manner and to the extent the bureau considers necessary
and proper to implement and effectuate the administration and
collection of the excise tax imposed by this chapter.
(b)The bureau may impose a service charge of one dollar and
seventy cents ($1.70) for each excise tax collection made under this
chapter. The service charge shall be deposited in the bureau of motor
vehicles commission fund.
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(a) The bureau, in the administration and
collection of the tax imposed by this chapter, may use 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 the bureau's administration of the state motor vehicle registration
laws in the manner and to the extent the bureau considers necessary
and proper to implement and effectuate the administration and
collection of the excise tax imposed by this chapter.
(b) The bureau may impose a service charge of one dollar and
seventy cents ($1.70) for each excise tax collection made under this
chapter. The service charge shall be deposited in the bureau of motor
vehicles commission fund.
(c) The bureau shall report the 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 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 on the first working day following the week of
collection. Except as provided in subsection (e), money collected by the
department that represents interest or a penalty shall be retained by the
department and used to pay the department's 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 recreational 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 recreational
vehicle was required to be registered under IC 9-18 (before its
expiration) or IC 9-18.1 displays on the recreational vehicle a
license plate issued by another state.
The total amount collected by the department of state revenue 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 to the credit of the county in which
the person resides. The amount shall be reported to the bureau 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 cards or credit cards. However, if a bank card
or credit card vendor charges a vendor transaction charge or discount
fee, whether billed to the bureau or charged directly to the bureau's
account, the bureau shall collect from a person using the card an
official fee that may not exceed the highest transaction charge or
discount fee charged to the bureau by bank card or credit card vendors
during the most recent collection period. The fee may be collected
regardless of retail merchant agreements between the bank card and
credit card vendors that may prohibit such a fee. The fee is a permitted
additional charge under IC 24-4.5-3-202.
(g) On or before April 1 of each year, the bureau shall provide to the
state comptroller the amount of taxes collected under this chapter 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 interest or penalty described in subsection (e);
that have been credited to the county under subsection (c). 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 22 of this chapter.
(i) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section.
[Pre-2016 Title 9 Revision Citations: subsection (b)
formerly 9-29-1-10(a); 9-29-1-10(d).]