Indiana § 6-6-5.1-22 Collection procedures; duties of county officials; distribution

Indiana Statutes

§ 6-6-5.1-22 — Collection procedures; duties of county officials; distribution

Indiana § 6-6-5.1-22

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 5.1Excise Tax on Recreational Vehicles and Truck

This text of Indiana § 6-6-5.1-22 (Collection procedures; duties of county officials; distribution) 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.

Bluebook

Ind. Code § 6-6-5.1-22 (2026).

Text

(a)The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts.

(b)The county treasurer, upon receiving the excise tax collections, shall place the 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, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.

(c)The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shal

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(a) The bureau shall establish procedures
necessary for the collection and proper accounting of the tax imposed
by this chapter. The necessary forms and records are subject to
approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections,
shall place the 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, with the right and duty of the county treasurer
and county auditor to make advances before the time of final settlement
of property taxes in the same manner as provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected under this chapter for each taxing unit in the county.
The amount collected shall be apportioned and distributed among the
respective funds of each taxing unit in the same manner and at the
same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from
copies of vehicle registration forms and receipts for excise taxes paid
on truck campers furnished by the bureau. Before the determination,
the county assessor shall, from copies of registration forms and
receipts, verify information pertaining to legal residence of persons
owning taxable recreational vehicles and truck campers from the
county assessor's records, to the extent the verification can be made.
The county assessor shall further identify and verify from the assessor's
records the taxing units within which the persons reside.
(e) Verifications under subsection (d) shall be completed not later
than thirty (30) days after receipt of vehicle registration forms and
receipts by the county assessor. The county assessor shall certify the
information to the county auditor for the county auditor's use when the
information is checked and completed.