Sec. 0.5. This chapter does not apply to the following:
(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.
(2) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.
As added by P.L.256-2017, SEC.66.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 5.5. Commercial Vehicle Excise Tax
6-6-5.5-3. Imposition; Apportionment; Applicability of Ic 6-8.1; Unpaid Tax
6-6-5.5-7. Tax on Commercial Vehicles
6-6-5.5-10. 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 Auditor of State