Indiana Code
Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax
6-6-9.5-5. "Person"

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.214-2005, SEC.22.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 9.5. Vanderburgh County Supplemental Auto Rental Excise Tax

6-6-9.5-1. Application of Chapter

6-6-9.5-2. "Department"

6-6-9.5-3. "Gross Retail Income"

6-6-9.5-4. "Passenger Motor Vehicle"

6-6-9.5-5. "Person"

6-6-9.5-6. "Retail Merchant"

6-6-9.5-7. Imposition of Tax; Ordinance; Rate; Notices

6-6-9.5-8. Exemptions

6-6-9.5-9. Liability for Tax; Collection

6-6-9.5-10. Imposition; Payment; Collection; Returns

6-6-9.5-11. Distribution

6-6-9.5-12. Supplemental Auto Rental Excise Tax Fund; Uses

6-6-9.5-13. Expiration