Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration.
(b) The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered.
(c) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter.
(d) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.
(e) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.
[Pre-2016 Title 9 Revision Citations: subsection (c) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (d) formerly 9-29-1-10(d); subsection (e) formerly 9-29-1-10(e).]
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.9; P.L.198-2016, SEC.25.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use