Indiana § 6-6-9.5-10 Imposition; payment; collection; returns

Indiana Statutes

§ 6-6-9.5-10 — Imposition; payment; collection; returns

Indiana § 6-6-9.5-10

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9.5Vanderburgh County Supplemental Auto Rental Excise

This text of Indiana § 6-6-9.5-10 (Imposition; payment; collection; 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 § 6-6-9.5-10 (2026).

Text

(a)Except as otherwise provided in this section, the county supplemental 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 county supplemental auto rental excise tax shall indicate in the return:

(1)all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and

(2)the amount of county supplemental auto rental excise taxes collected at each location.

(c)The return to be filed for the payment of the county supplemental auto rental excise tax may be:

(1)a separate return;

(2)combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9; or

(3)combine

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(a) Except as otherwise provided in this
section, the county supplemental 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 county supplemental
auto rental excise tax shall indicate in the return:
(1) all locations in the county where the retail merchant collected
county supplemental auto rental excise taxes; and
(2) the amount of county supplemental auto rental excise taxes
collected at each location.
(c) The return to be filed for the payment of the county
supplemental auto rental excise tax may be:
(1) a separate return;
(2) combined with the return filed for the payment of the auto
rental excise tax under IC 6-6-9; or
(3) combined with the return filed for the payment of the state
gross retail tax;
as prescribed by the department.