§ 6-6-5.5-0.5 Application
§ 6-6-5.5-1 Definitions
§ 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; unpaid tax
§ 6-6-5.5-7 Tax on commercial vehicles
§ 6-6-5.5-7.5 Farm vehicles
§ 6-6-5.5-8.5 Credit
§ 6-6-5.5-10 Tax on registered vehicles
§ 6-6-5.5-11 Procedures in administering chapter
§ 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28, 2001
§ 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment
§ 6-6-5.5-16 Commercial vehicle excise tax fund; establishment
§ 6-6-5.5-17 Commercial vehicle excise tax fund; deposits; service charge
§ 6-6-5.5-19 Determination of taxing units’ base revenues and distribution percentages
§ 6-6-5.5-20 Distributions to counties and taxing units; deduction by state comptroller
§ 6-6-5.5-21 Appropriations for bureau expenses
§ 6-6-5.5-22 Appropriations for department expenses
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Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 5.5 - Commercial Vehicle Excise Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Base revenue: means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year. See Indiana Code 6-6-5.5-1
  • Commercial vehicle: means a vehicle to which the tax imposed by this chapter applies. See Indiana Code 6-6-5.5-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: refers to the department of state revenue. See Indiana Code 6-6-5.5-1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fleet: means one (1) or more apportionable vehicles. See Indiana Code 6-6-5.5-1
  • In-state miles: means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year. See Indiana Code 6-6-5.5-1
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Preceding year: means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought. See Indiana Code 6-6-5.5-1
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Semitrailer: has the meaning set forth in IC 9-13-2-164(a). See Indiana Code 6-6-5.5-1
  • Tractor: has the meaning set forth in IC 9-13-2-180. See Indiana Code 6-6-5.5-1
  • Trailer: has the meaning set forth in IC 9-13-2-184(a). See Indiana Code 6-6-5.5-1
  • Truck: has the meaning set forth in IC 9-13-2-188(a). See Indiana Code 6-6-5.5-1
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5