Indiana Statutes

§ 6-6-9.7-9 — Liability for tax

Indiana § 6-6-9.7-9
JurisdictionIndiana
Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES
Ch. 9.7Marion County Supplemental Auto Rental Excise Tax

This text of Indiana § 6-6-9.7-9 (Liability for tax) 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 § 6-6-9.7-9 (2026).

Text

The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.

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Legislative History

As added by P.L.256-1997(ss), SEC.1.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-6-9.7-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-9.7-9.