Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 16. Vehicle Sharing Excise Tax

6-6-16-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

6-6-16-2. Imposition of Tax; Tax Rate - Sec. 2. (a) An excise tax, known as the vehicle...

6-6-16-3. Exemptions - Sec. 3. (a) The sharing of a truck is exempt...

6-6-16-4. Shared Vehicle Driver Liable for Tax - Sec. 4. The shared vehicle driver who shares a passenger...

6-6-16-5. Manner of Imposition; Payment; Collection; Filing of Return - Sec. 5. (a) Except as otherwise provided in this section,...

6-6-16-6. Distributions; Apportionment Among Taxing Districts in the County - Sec. 6. (a) All revenues collected from the vehicle sharing...