§ 6-6-5.5-17 — Commercial vehicle excise tax fund; deposits; service charge

Indiana § 6-6-5.5-17

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 5.5: Commercial Vehicle Excise Tax

Text

(a) The department shall promptly deposit all
amounts collected under section 3(c) of this chapter into the
commercial vehicle excise tax fund for distribution to the taxing units
(as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed
to the taxing units of Indiana each year is determined under section 19
of this chapter.
(b) The bureau of motor vehicles shall promptly deposit all amounts
collected under this chapter into the commercial vehicle excise tax
fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of
Indiana. The amount to be distributed to the taxing units of Indiana
each year is determined under section 19 of this chapter.
(c) A contractor providing:
(1) full service under IC 9-14.1-3-1; or
(2) partial services under IC 9-14.1-3-2;
shall remit the amount of commercial vehicle excise tax collected each
week to the bureau of motor vehicles for deposit into the commercial
vehicle excise tax fund.
(d) 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.
[Pre-2016 Title 9 Revision Citations: subsection (d)
formerly 9-29-1-10(a); 9-29-1-10(d).]

Legislative History

As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.