Indiana Code
Chapter 5.5. Commercial Vehicle Excise Tax
6-6-5.5-17. Commercial Vehicle Excise Tax Fund; Deposits; Service Charge

Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(c) of this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.
(b) The bureau of motor vehicles shall promptly deposit all amounts collected under this chapter into the commercial vehicle excise tax fund for distribution to the taxing units (as defined in IC 6-1.1-1-21) of Indiana. The amount to be distributed to the taxing units of Indiana each year is determined under section 19 of this chapter.
(c) A contractor providing:
(1) full service under IC 9-14.1-3-1; or
(2) partial services under IC 9-14.1-3-2;
shall remit the amount of commercial vehicle excise tax collected each week to the bureau of motor vehicles for deposit into the commercial vehicle excise tax fund.
(d) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.
[Pre-2016 Title 9 Revision Citations: subsection (d) formerly 9-29-1-10(a); 9-29-1-10(d).]
As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.50; P.L.256-2017, SEC.74.

Structure Indiana Code