Indiana Statutes
§ 6-6-9-10 — Manner of imposition, payment, and collection; filing of returns
Indiana § 6-6-9-10
This text of Indiana § 6-6-9-10 (Manner of imposition, payment, and collection; filing of returns) 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 § 6-6-9-10 (2026).
Text
(a)Except as otherwise provided in this
section, the auto rental excise tax shall be imposed, paid, and collected
in the same manner that the state gross retail tax is imposed, paid, and
collected under IC 6-2.5.
(b)Each retail merchant filing a return for the auto rental excise tax
shall indicate in the return:
(1)all locations in Indiana where the retail merchant collected
auto rental excise taxes; and
(2)the amount of auto rental excise taxes collected at each
location.
(c)The return to be filed for the payment of the auto rental excise
tax may be either a separate return or may be combined with the return
filed for the payment of the state gross retail tax, as prescribed by the
department of state revenue.
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Legislative History
As added by P.L.19-1986, SEC.18.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-9-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-9-10.