Indiana § 6-6-9.7-10 Manner of imposition, payment, and collection; filing of returns

Indiana Statutes

§ 6-6-9.7-10 — Manner of imposition, payment, and collection; filing of returns

Indiana § 6-6-9.7-10

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 9.7Marion County Supplemental Auto Rental Excise Tax

This text of Indiana § 6-6-9.7-10 (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 § 6-6-9.7-10 (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 auto rental excise tax shall indicate in the return:

(1)all locations in the county containing a consolidated city where the retail merchant collected county supplemental 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 county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the retu

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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 auto rental excise tax
shall indicate in the return:
(1) all locations in the county containing a consolidated city
where the retail merchant collected county supplemental 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 county
supplemental auto rental excise tax may be a separate return, combined
with the return filed for the payment of the auto rental excise tax under
IC 6-6-9, or may be combined with the return filed for the payment of
the state gross retail tax, as prescribed by the department.