Sec. 7. Except for a person described under section 7.5 of this chapter, a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the greater of seven dollars and fifty cents ($7.50), the amount established under section 2 of this chapter, or the product of:
(1) the amount determined under section 7.3 of this chapter for the vehicle, as adjusted under section 7.4 of this chapter; multiplied by
(2) the surtax rate in effect at the time of registration.
The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017, SEC.5; P.L.114-2021, SEC.2.
Structure Indiana Code
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter
6-3.5-4-0.5. Ordinance Amendments; Application; Liability
6-3.5-4-1.1. Local Income Tax Council
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax
6-3.5-4-3. Vehicles Subject to Tax
6-3.5-4-4. Rescission of Surtax and Wheel Tax
6-3.5-4-5. Increase or Decrease of Surtax
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection
6-3.5-4-7.3. Surtax; Amount; Schedule
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-4-9. Collections; Remittance; Report
6-3.5-4-12. Appropriation of Money Derived From Surtax
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use