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Chapter 0.7. Repealed - Repealed by P.L.197-2016, SEC.31.
Chapter 0.8. Repealed - Repealed by P.L.197-2016, SEC.32.
Chapter 1. Repealed - Repealed by P.L.73-1983, SEC.3.
Chapter 1.1. Repealed - Repealed by P.L.243-2015, SEC.1.
Chapter 1.5. Repealed - Repealed by P.L.243-2015, SEC.6.
Chapter 2. Repealed - Repealed by P.L.197-2016, SEC.33.
Chapter 3. Repealed - Repealed by P.L.28-1997, SEC.31.
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter - Sec. 0.1. The following amendments to this chapter apply as...
6-3.5-4-0.5. Ordinance Amendments; Application; Liability - Sec. 0.5. (a) This section applies to an ordinance adopted...
6-3.5-4-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...
6-3.5-4-1.1. Local Income Tax Council - Sec. 1.1. For purposes of acting as the adopting entity...
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax - Sec. 2. (a) An adopting entity of any county may,...
6-3.5-4-3. Vehicles Subject to Tax - Sec. 3. If an adopting entity adopts an ordinance imposing...
6-3.5-4-4. Rescission of Surtax and Wheel Tax - Sec. 4. (a) After January 1 but before September 1...
6-3.5-4-5. Increase or Decrease of Surtax - Sec. 5. (a) The adopting entity may, subject to the...
6-3.5-4-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies - Sec. 6. (a) If an adopting entity adopts an ordinance...
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection - Sec. 7. Except for a person described under section 7.5...
6-3.5-4-7.3. Surtax; Amount; Schedule - Sec. 7.3. (a) The amount of surtax imposed by rate...
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund - Sec. 7.4. (a) If a vehicle has been acquired or...
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax - Sec. 7.5. (a) This section applies to a person who...
6-3.5-4-8. Repealed - As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015,...
6-3.5-4-9. Collections; Remittance; Report - Sec. 9. Not more than twenty-one (21) days after collecting...
6-3.5-4-10. Repealed - As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015,...
6-3.5-4-11. Repealed - As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015,...
6-3.5-4-12. Appropriation of Money Derived From Surtax - Sec. 12. In the case of a county that contains...
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use - Sec. 13. (a) In the case of a county that...
6-3.5-4-14. Estimate of Revenues; Distribution - Sec. 14. (a) On or before October 1 of each...
6-3.5-4-15. Repealed - As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.42-1986,...
6-3.5-4-15.5. Service Charge - Sec. 15.5. (a) The department of state revenue or the...
6-3.5-4-16. Violations; Offense - Sec. 16. (a) The owner of a vehicle who knowingly...
Chapter 5. County Wheel Tax
6-3.5-5-0.5. Ordinance Amendments; Application; Liability - Sec. 0.5. (a) This section applies to an ordinance adopted...
6-3.5-5-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...
6-3.5-5-1.1. Local Income Tax Council - Sec. 1.1. For purposes of acting as the adopting entity...
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax - Sec. 2. (a) The adopting entity of any county may,...
6-3.5-5-3. Vehicles Subject to Tax - Sec. 3. The wheel tax applies to the following classes...
6-3.5-5-4. Exempt Vehicles - Sec. 4. A vehicle is exempt from the wheel tax...
6-3.5-5-5. Registration of Vehicles - Sec. 5. If an adopting entity adopts an ordinance imposing...
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax - Sec. 6. (a) After January 1 but on or before...
6-3.5-5-7. Increase or Decrease of Tax; Rates - Sec. 7. (a) The adopting entity may, subject to the...
6-3.5-5-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies - Sec. 8. (a) If an adopting entity adopts an ordinance...
6-3.5-5-8.5. Credit Upon Sale of Vehicle - Sec. 8.5. (a) Every owner of a vehicle for which...
6-3.5-5-9. Collection of Wheel Tax; Service Charge - Sec. 9. (a) A person may not register a vehicle...
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles - Sec. 9.5. (a) This section applies to a wheel tax...
6-3.5-5-10. Repealed - As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015,...
6-3.5-5-11. Collections; Remittance; Report - Sec. 11. Not more than twenty-one (21) days after collecting...
6-3.5-5-12. Repealed - As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015,...
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department - Sec. 13. If the wheel tax for a commercial vehicle...
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax - Sec. 14. (a) In the case of a county that...
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use - Sec. 15. (a) In the case of a county that...
6-3.5-5-16. Estimate of Revenues; Distribution - Sec. 16. (a) On or before October 1 of each...
6-3.5-5-17. Repealed - As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986,...
6-3.5-5-18. Violations; Offense - Sec. 18. (a) The owner of a vehicle who knowingly...
Chapter 6. Repealed - Repealed by P.L.243-2015, SEC.7.
Chapter 7. Repealed - Repealed by P.L.243-2015, SEC.8.
Chapter 8. Repealed - Repealed by P.L.146-2008, SEC.804.
Chapter 8.5. Repealed - Repealed by P.L.156-1995, SEC.9.
Chapter 9. Repealed - Repealed by P.L.214-2019, SEC.26.
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-0.5. Ordinance Amendments; Application; Liability - Sec. 0.5. (a) This section applies to an ordinance adopted...
6-3.5-10-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...
6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax - Sec. 2. (a) The fiscal body of an eligible municipality...
6-3.5-10-3. Vehicles Subject to Tax - Sec. 3. If the fiscal body of an eligible municipality...
6-3.5-10-4. Rescission of Surtax and Wheel Tax - Sec. 4. (a) After January 1 but before September 1...
6-3.5-10-5. Increase or Decrease of Surtax - Sec. 5. The fiscal body of an adopting municipality may...
6-3.5-10-6. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies - Sec. 6. (a) If the fiscal body of an eligible...
6-3.5-10-7. Registration of Vehicle; Collection of Surtax - Sec. 7. Except for a person described under section 8.5...
6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund - Sec. 8. (a) If a vehicle has been acquired or...
6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax - Sec. 8.5. (a) This section applies to a person who...
6-3.5-10-9. Collections; Remittance; Report - Sec. 9. Not more than twenty-one (21) days after collecting...
6-3.5-10-10. Surtax Fund; Use - Sec. 10. (a) The fiscal officer of an adopting municipality...
6-3.5-10-11. Estimate of Revenues - Sec. 11. On or before October 1 of each year,...
6-3.5-10-12. Service Charge - Sec. 12. The following, as applicable, may impose a service...
6-3.5-10-13. Violations; Offense - Sec. 13. (a) The owner of a vehicle who knowingly...
Chapter 11. Municipal Wheel Tax
6-3.5-11-0.5. Ordinance Amendments; Application; Liability - Sec. 0.5. (a) This section applies to an ordinance adopted...
6-3.5-11-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...
6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax - Sec. 2. (a) The fiscal body of an eligible municipality...
6-3.5-11-3. Vehicles Subject to Tax - Sec. 3. The wheel tax applies to the following classes...
6-3.5-11-4. Exempt Vehicles - Sec. 4. A vehicle is exempt from the wheel tax...
6-3.5-11-5. Registration of Vehicles - Sec. 5. If the fiscal body of an eligible municipality...
6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax - Sec. 6. (a) After January 1 but on or before...
6-3.5-11-7. Increase or Decrease of Tax; Rates - Sec. 7. The fiscal body of an adopting municipality may...
6-3.5-11-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies - Sec. 8. (a) If the fiscal body of an eligible...
6-3.5-11-9. Credit Upon Sale of Vehicle - Sec. 9. (a) Every owner of a vehicle for which...
6-3.5-11-10. Registration of Vehicle; Wheel Tax; Amount; Collection - Sec. 10. A person may not register a vehicle in...
6-3.5-11-11. Apportioned Wheel Tax for Certain Vehicles - Sec. 11. (a) An owner of one (1) or more...
6-3.5-11-12. Collections; Remittance; Report - Sec. 12. Not more than twenty-one (21) days after collecting...
6-3.5-11-13. Collection by Bureau of Motor Vehicles or Department of State Revenue; Remittance; Report - Sec. 13. (a) If the wheel tax is collected directly...
6-3.5-11-14. Wheel Tax Fund; Use - Sec. 14. (a) The fiscal officer of an adopting municipality...
6-3.5-11-15. Estimate of Revenues - Sec. 15. On or before October 1 of each year,...
6-3.5-11-16. Violations; Offense - Sec. 16. (a) The owner of a vehicle who knowingly...