Indiana Code 6-6-5.5-3. Imposition; apportionment; applicability of IC 6-8.1; unpaid tax
(1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
Terms Used In Indiana Code 6-6-5.5-3
- Commercial vehicle: means a vehicle to which the tax imposed by this chapter applies. See Indiana Code 6-6-5.5-1
- 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
- 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
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(3) Semitrailers.
(b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a):
(1) instead of the ad valorem property tax levied for state or local purposes; and
(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.
(c) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles.
(d) Subject to subsection (e), the commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.
(e) If the commercial vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the commercial vehicle excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
(f) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered.
As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69; P.L.178-2019, SEC.25.