Ind. Code ch. 6-6-5

Ind. Code ch. 6-6-5
in effect

Ind. Code § 6-6-5-0.1 Application of certain amendments to chapter

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its repeal) applies to boating years beginning after December 31, 1989. (3) The amendments made to sections 5 and 14 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990. (4) The addition of section 9.5 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990. As added by P.L.220-2011, SEC.158. Amended by P.L.256-2017, SEC.19.

Ind. Code § 6-6-5-0.5 Application

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) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to: (A) the tax imposed under this chapter; and (B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax). (3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32. As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.

Ind. Code § 6-6-5-1 Definitions; applicability

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter. (b) The following definitions apply throughout this chapter: (1) "Last preceding annual excise tax liability" means either: (A) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or (B) the amount of excise tax liability to which a vehicle that was registered after the owner's last preceding annual registration date would have been subject if it had been registered on that date. (2) "Light truck" means a truck registered with a declared gross weight of eleven thousand (11,000) pounds or less. (3) "Owner" means the person in whose name the vehicle is registered. (4) "Vehicle" means a vehicle subject to annual registration as a condition of its operation on the public highways pursuant to the vehicle registration laws of the state. Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44; P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.

Ind. Code § 6-6-5-2 Vehicle excise tax; imposition; proof of payment of property tax not required; unpaid tax

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Passenger motor vehicles. (2) Motorcycles. (3) Motor driven cycles. (4) Collector vehicles. (5) Except for a trailer described in section 0.5(2) of this chapter, trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less. (6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less. (7) Mini-trucks. (8) Military vehicles. (b) The vehicle excise tax is imposed on a vehicle: (1) instead of the ad valorem property tax levied for state or local purposes; and (2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle. (c) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1. (d) Subject to subsection (e), the vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered. (e) If the vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the vehicle excise tax imposed by this chapter for the: (1) registration year immediately preceding the current registration year; (2) current registration year; and (3) registration year immediately following the current registration year. Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981, P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7; P.L.146-2008, SEC.352; P.L.256-2017, SEC.22; P.L.178-2019, SEC.23; P.L.236-2023, SEC.89.

Ind. Code § 6-6-5-3 Valuation of vehicles

Sec. 3. (a) This section applies to vehicles that: (1) are registered as: (A) passenger motor vehicles; (B) motorcycles; (C) collector vehicles; or (D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and (2) are model years 1981 and later. (b) The bureau shall adopt rules under IC 4-22-2 to determine the value of vehicles to which this section applies as the basis for measuring the vehicle excise tax. The rules must determine the value of a vehicle as of the time it is first offered for sale as a new vehicle in Indiana. (c) For each vehicle, beginning with the 1990 model year, the bureau shall reduce the value determined under subsection (b) by dividing: (1) the price determined under subsection (b); by (2) one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles as published by the Bureau of Labor Statistics, United States Department of Labor. (d) The bureau shall classify each vehicle based on the value determined under subsection (c) according to the following schedule: Class I less than $ 1,500 Class II at least $ 1,500 but less than $ 2,250 Class III at least $ 2,250 but less than $ 3,000 Class IV at least $ 3,000 but less than $ 4,000 Class V at least $ 4,000 but less than $ 5,500 Class VI at least $ 5,500 but less than $ 7,000 Class VII at least $ 7,000 but less than $ 8,500 Class VIII at least $ 8,500 but less than $10,000 Class IX at least $10,000 but less than $12,500 Class X at least $12,500 but less than $15,000 Class XI at least $15,000 but less than $18,000 Class XII at least $18,000 but less than $22,000 Class XIII at least $22,000 but less than $25,000 Class XIV at least $25,000 but less than $30,000 Class XV at least $30,000 but less than $35,000 Class XVI at least $35,000 but less than $42,500 Class XVII $42,500 and over (e) The age of a vehicle is determined by subtracting the model year from the current calendar year. (f) The tax schedule is as follows: Age I II III IV V 0 $12 $36 $50 $50 $66 1 12 30 50 50 57 2 12 27 42 50 50 3 12 24 33 50 50 4 12 18 24 48 50 5 12 12 18 36 50 6 12 12 12 24 42 7 12 12 12 18 24 8 12 12 12 12 12 9 12 12 12 12 12 and thereafter Age VI VII VIII IX X 0 $84 $103 $123 $150 $172 1 74 92 110 134 149 2 63 77 93 115 130 3 52 64 78 98 112 4 50 52 64 82 96 5 50 50 50 65 79 6 49 50 50 52 65 7 30 40 50 50 53 8 18 21 34 40 50 9 12 12 12 12 12 and thereafter Age XI XII XIII XIV XV 0 $207 $250 $300 $350 $406 1 179 217 260 304 353 2 156 189 225 265 307 3 135 163 184 228 257 4 115 139 150 195 210 5 94 114 121 160 169 6 78 94 96 132 134 7 64 65 65 91 91 8 50 50 50 50 50 9 21 26 30 36 42 and thereafter Age XVI XVII 0 $469 $532 1 407 461 2 355 398 3 306 347 4 261 296 5 214 242 6 177 192 7 129 129 8 63 63 9 49 50 and thereafter. Formerly: Acts 1969, c.423, s.3; Acts 1971, P.L.73, SEC.2. As amended by P.L.24-1986, SEC.31; P.L.335-1989(ss), SEC.8; P.L.90-2002, SEC.304; P.L.256-2017, SEC.23; P.L.147-2018, SEC.2.

Ind. Code § 6-6-5-3.5 Trailer registration; weight; fees

Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year. (b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten dollars ($10) per year. (c) Vehicles registered as mini-trucks shall be assessed a vehicle excise tax in an amount of thirty dollars ($30) per year. (d) Vehicles registered as military vehicles shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year. (e) Vehicles that are model years 1980 or earlier shall be assessed a vehicle excise tax in an amount of twelve dollars ($12) per year. As added by P.L.256-2017, SEC.24. Amended by P.L.147-2018, SEC.3; P.L.236-2023, SEC.90.

Ind. Code § 6-6-5-4 Repealed

Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As amended by Acts 1982, P.L.60, SEC.1; P.L.91-1983, SEC.1. Repealed by P.L.256-2017, SEC.25.

Ind. Code § 6-6-5-5 Amount of tax credit against tax

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is entitled, applicable to property taxes payable in the year in which the excise tax imposed by this chapter is due, after allowance of the deduction on real estate and personal property owned by the person, shall reduce the vehicle excise tax in the amount of two dollars ($2) on each one hundred dollars ($100) of taxable value or major portion thereof. The county auditor shall, upon request, furnish a certified statement to the person verifying the credit allowable under this section, and the statement shall be presented to and retained by the bureau to support the credit. Formerly: Acts 1969, c.423, s.5; Acts 1973, P.L.54, SEC.3; Acts 1975, P.L.21, SEC.10. As amended by Acts 1979, P.L.216, SEC.2; Acts 1980, P.L.38, SEC.22; Acts 1982, P.L.60, SEC.2; P.L.91-1983, SEC.2; P.L.33-1990, SEC.13; P.L.240-1991(ss2), SEC.53; P.L.25-1995, SEC.57; P.L.26-1996, SEC.8; P.L.6-1997, SEC.127; P.L.149-2015, SEC.15; P.L.250-2015, SEC.43; P.L.198-2016, SEC.32; P.L.256-2017, SEC.26; P.L.68-2025, SEC.186; P.L.230-2025, SEC.87; P.L.157-2026, SEC.150.

Ind. Code § 6-6-5-5.1 Repealed

As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.

Ind. Code § 6-6-5-5.2 Credit for certain veterans who are not eligible for a property tax deduction

Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013. (b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit under any of the following: (1) The individual meets all the following requirements: (A) The individual served in the military or naval forces of the United States during any of its wars. (B) The individual received an honorable discharge. (C) The individual has a disability with a service connected disability of ten percent (10%) or more. (D) The individual's disability is evidenced by: (i) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or (ii) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section. (E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration). (2) The individual meets all the following requirements: (A) The individual served in the military or naval forces of the United States for at least ninety (90) days. (B) The individual received an honorable discharge. (C) The individual either: (i) has a total disability; or (ii) is at least sixty-two (62) years of age and has a disability of at least ten percent (10%). (D) The individual's disability is evidenced by: (i) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs; or (ii) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section. (E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-14. (3) The individual meets both of the following requirements: (A) The individual is the surviving spouse of any of the following: (i) An individual who would have been eligible for a credit under this section if the individual had been alive in 2013 and this section had been in effect in 2013. (ii) An individual who received a credit under this section in the previous calendar year. (iii) A World War I veteran. (B) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16. (c) The amount of the credit that may be claimed under this section is equal to the lesser of the following: (1) The amount of the excise tax liability for the individual's vehicle as determined under section 3 or 3.5 of this chapter, as applicable. (2) Seventy dollars ($70). (d) The maximum number of motor vehicles for which an individual may claim a credit under this section is two (2). (e) An individual may not claim a credit under both: (1) this section; and (2) section 5 of this chapter. (f) The credit allowed by this section must be claimed on a form prescribed by the bureau. An individual claiming the credit must attach to the form an affidavit from the county auditor stating that the claimant does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16. As added by P.L.293-2013(ts), SEC.19. Amended by P.L.256-2017, SEC.27; P.L.68-2025, SEC.187; P.L.230-2025, SEC.88; P.L.157-2026, SEC.151.

Ind. Code § 6-6-5-6 Repealed

Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9; P.L.3-2008, SEC.63. Repealed by P.L.256-2017, SEC.31.

Ind. Code § 6-6-5-6.7 "Passenger motor vehicle"; credits for rental vehicles; inspection of records

Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is entitled to a credit against the vehicle excise tax liability owed for the passenger motor vehicle or light truck for that registration year. (b) The maximum credit that an owner is entitled to claim under this section against the vehicle excise tax owed for all the passenger motor vehicles and light trucks to which subsection (a) applies for a registration year equals the lesser of: (1) the total vehicle excise taxes due for those passenger motor vehicles and light trucks for that registration year, before the application of the credit allowed by this section; or (2) the total auto rental excise taxes collected by the owner during the immediately preceding registration year. (c) A passenger motor vehicle or light truck is regularly rented by a person in the regular course of the person's business during a registration year if the passenger motor vehicle or light truck is rented by the person to another person an average of ten (10) days each month of the registration year that the person owned the passenger motor vehicle or light truck. As added by P.L.79-1985, SEC.2. Amended by P.L.335-1989(ss), SEC.10; P.L.2-1991, SEC.45; P.L.214-2007, SEC.1; P.L.256-2017, SEC.32.

Ind. Code § 6-6-5-7 Repealed

Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts 1973, P.L.54, SEC.4. As amended by Acts 1981, P.L.94, SEC.3; Acts 1982, P.L.60, SEC.3; Acts 1982, P.L.61, SEC.1; P.L.92-1983, SEC.1; P.L.91-1983, SEC.3; P.L.335-1989(ss), SEC.11; P.L.43-1994, SEC.3; P.L.70-1998, SEC.1; P.L.184-2007, SEC.2. Repealed by P.L.3-2008, SEC.269.

Ind. Code § 6-6-5-7.2 Application of section; proration of tax; credits; refund for destroyed vehicle not replaced

Sec. 7.2. (a) This section applies to a vehicle that has been acquired, or brought into the state, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required, under the vehicle registration laws of Indiana, to register vehicles. (b) For taxes due and payable before January 1, 2017, the amount of tax to be paid by the owner for the remainder of the year shall be reduced by eight and thirty-three hundredths percent (8.33%) for each full calendar month that has elapsed since the regular annual registration date in the year fixed by the motor vehicle registration laws for annual registration by the owner. The tax shall be paid by the owner at the time of the registration of the vehicle. (c) For taxes due and payable after December 31, 2016, the tax shall be paid by the owner at the time of the registration of the vehicle and is determined as follows: (1) For a vehicle with an initial registration period under IC 9-18.1-11-3, the amount determined under STEP THREE of the following formula: STEP ONE: Determine the number of months remaining until the vehicle's next registration date under IC 9-18.1-11-3. A partial month shall be rounded up to one (1) month. STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12). STEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product. (2) For a vehicle with a renewal registration period described in IC 9-18.1-11-3(b), the vehicle excise tax for the current registration period. (d) Except as provided in subsection (f), no reduction in the applicable annual excise tax will be allowed to an Indiana resident applicant upon registration of any vehicle that was owned by the applicant on or prior to the registrant's annual registration period. A vehicle owned by an Indiana resident applicant that was located in and registered for use in another state during the same calendar year shall be entitled to the same reduction when registered in Indiana. (e) The owner of a vehicle who sells or otherwise disposes of the vehicle in a year in which the owner has paid the tax imposed by this chapter shall receive a credit equal to the remainder of: (1) the tax paid for the vehicle; reduced by (2) one-twelfth (1/12) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale, destruction, or other disposal of the vehicle. If the credit is not fully used within ninety (90) days of the sale, destruction, or other disposal of the vehicle and the amount of the credit remaining is at least four dollars ($4), the bureau shall issue a refund to the owner in the amount of the unused credit, less a fee of three dollars ($3) to the bureau to cover costs of processing the refund, which may be deducted from the refund. The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1. To claim the credit and refund provided by this subsection, the owner of the vehicle must present to the bureau proof of sale, destruction, or disposal of the vehicle. Any vehicle excise tax refund issued under this subsection shall be paid out of the special account created for settlement of the excise tax collections under IC 6-6-5-10. (f) If the name of the owner of a vehicle is legally changed and the change has caused a change in the owner's annual registration date, the excise tax liability of the owner shall be adjusted as follows: (1) If the name change requires the owner to register sooner than the owner would have been required to register if there had been no name change, the owner shall, at the time the name change is reported, be authorized a refund from the county treasurer in the amount of the product of: (A) one-twelfth (1/12) of the owner's last preceding annual excise tax liability; and (B) the number of full calendar months between the owner's new regular annual registration month and the next succeeding regular annual registration month that is based on the owner's former name. (2) If the name change required the owner to register later than the owner would have been required to register if there had been no name change, the vehicle shall be subject to excise tax for the period between the month in which the owner would have been required to register if there had been no name change and the new regular annual registration month in the amount determined under STEP FOUR of the following formula: STEP ONE: Determine the number of full calendar months between the month in which the owner would have been required to register if there had been no name change and the owner's new regular annual registration month. STEP TWO: Multiply the STEP ONE amount by one-twelfth (1/12). STEP THREE: Determine the owner's tax liability computed as of the time the owner would have been required to register if there had been no name change. STEP FOUR: Multiply the STEP TWO product by the STEP THREE amount. As added by P.L.184-2007, SEC.3. Amended by P.L.3-2008, SEC.64; P.L.149-2015, SEC.16; P.L.198-2016, SEC.33; P.L.256-2017, SEC.33; P.L.156-2020, SEC.26.

Ind. Code § 6-6-5-7.4 Refund of taxes paid for vehicle used in other state

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date: (1) the owner registers the vehicle for use in another state; (2) the owner pays tax for use of the vehicle to another state for the same time period which the tax was paid under this chapter; and (3) the amount of the refund is at least four dollars ($4). (b) The refund provided under subsection (a) is equal to: (1) the annual vehicle excise tax paid for use of the vehicle by the owner of the vehicle for the year; minus (2) the sum of: (A) one-twelfth (1/12) of the annual vehicle excise tax paid for use of the vehicle for each full or partial calendar month between the date the annual vehicle excise tax was due and the date the owner registered the vehicle for use in another state; and (B) a fee of three dollars ($3) to cover costs of processing the refund. The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1. (c) To claim the refund provided by this section, the owner of the vehicle must provide the bureau with: (1) a request for a refund on a form furnished by the bureau; and (2) proof that a tax described in subsection (a)(2) was paid. As added by P.L.335-1989(ss), SEC.12. Amended by P.L.184-2007, SEC.4; P.L.3-2008, SEC.65; P.L.256-2017, SEC.34.

Ind. Code § 6-6-5-7.7 Tax credit or refund claims; inspection of records; improperly allowed claims

Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person. (b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, was properly allowed against the vehicle excise tax imposed on a vehicle owned by the person. (c) If the bureau determines that a credit or refund, or both, was improperly allowed for a particular vehicle, the person that claimed the credit or refund, or both, shall pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by the bureau. As added by P.L.335-1989(ss), SEC.13. Amended by P.L.198-2016, SEC.34; P.L.256-2017, SEC.35.

Ind. Code § 6-6-5-8 Repealed

Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15; P.L.335-1989(ss), SEC.14; P.L.261-2013, SEC.33. Repealed by P.L.256-2017, SEC.36.

Ind. Code § 6-6-5-9 Administration and collection of taxes; service charge; report; distribution of credited delinquent taxes

Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-1-2); and (3) partial services providers (as defined in IC 9-14.1-1-3); in its administration of the motor vehicle registration laws of the state of Indiana in accordance with the procedures, in the manner, and to the extent that the bureau considers necessary and proper to implement and effectuate the administration and collection of the vehicle excise tax imposed by this chapter. (b) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each vehicle excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund. (c) The bureau of motor vehicles shall report the vehicle excise taxes collected on at least a weekly basis to the county auditor of the county to which the collections are due. (d) If the vehicle excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau of motor vehicles on the first working day following the week of collection. Except as provided in subsection (e), any amount collected by the department which represents interest or a penalty shall be retained by the department and used to pay its costs of enforcing this chapter. (e) This subsection applies only to interest or a penalty collected by the department of state revenue from a person that: (1) fails to properly register a vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under this chapter; and (2) during any time after the date by which the vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the vehicle a license plate issued by another state. The total amount collected by the department that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund for the credit of the county in which the person resides. The amount shall be reported to the bureau of motor vehicles on the first working day following the week of collection. (f) The bureau may contract with a bank card or credit card vendor for acceptance of bank or credit cards. (g) On or before April 1 of each year, the bureau shall provide to the state comptroller the amount of vehicle excise taxes collected for each county for the preceding year. (h) On or before May 10 and November 10 of each year, the state comptroller shall distribute to each county one-half (1/2) of: (1) the amount of delinquent taxes; and (2) any penalty or interest described in subsection (e); that have been credited to the county under subsection (e). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 10 of this chapter. (i) The commissioner of insurance shall prescribe the form of the bonds or crime policies required by this section. [Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).] Formerly: Acts 1969, c.423, s.9; Acts 1971, P.L.73, SEC.5; Acts 1972, P.L.55, SEC.2; Acts 1973, P.L.54, SEC.6. As amended by Acts 1977(ss), P.L.8, SEC.3; P.L.42-1986, SEC.5; P.L.335-1989(ss), SEC.15; P.L.2-1991, SEC.46; P.L.44-1992, SEC.3; P.L.49-1995, SEC.7; P.L.62-1996, SEC.1; P.L.115-1998, SEC.1; P.L.70-1998, SEC.2; P.L.184-2007, SEC.5; P.L.107-2008, SEC.3; P.L.131-2008, SEC.21; P.L.149-2015, SEC.17; P.L.149-2016, SEC.30; P.L.198-2016, SEC.35; P.L.256-2017, SEC.37; P.L.9-2024, SEC.200.

Ind. Code § 6-6-5-9.5 Excise tax replacement disbursement; calculation and procedure; transfers from state general fund

Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do the following: (1) Determine the amount of excise taxes that would have been collected for each county for the preceding month based on the tax rate schedule that was in effect on January 1, 1995. (2) Determine and report to the state comptroller the difference between what was actually collected for each county for that month and what would have been collected at the January 1, 1995, rates. (b) For the months of January through November, the state comptroller shall determine a monthly uniform disbursement percentage to be applied in determining the amount of motor vehicle excise tax replacement money to be disbursed to each county. The monthly uniform disbursement percentage equals the quotient of the sum of the amounts transferred under IC 4-30-17-3.5 plus the amounts transferred under subsection (f) to the motor vehicle excise tax replacement account in the month of the bureau's report divided by the sum of the total differences for all counties, as determined under subsection (a) and identified in the bureau's report for that month. (c) For December, the state comptroller shall determine an annual uniform disbursement percentage to be applied in determining the amount of motor vehicle excise tax replacement money to be disbursed to each county in December as an annual adjustment. (d) The annual uniform disbursement percentage equals the quotient of the sum of the amounts transferred under IC 4-30-17-3.5 plus the amounts transferred under subsection (f) to the motor vehicle excise tax replacement account in the months of January through December divided by the sum of the total differences for all counties, as determined under subsection (a) and identified in the bureau's reports for the months of January through December. (e) For the months of January through November, the state comptroller shall distribute to the county the amount of the difference determined under subsection (a) in the month of the bureau's report for that county, multiplied by the monthly uniform disbursement percentage for that month. For December, the state comptroller shall distribute to the county the total difference in the bureau's reports determined under subsection (a) in the months of January through December for that county, multiplied by the annual uniform disbursement percentage, less the amounts distributed to the county in January through November. However, the total distribution to a county in a calendar year may not exceed the total difference in the bureau's reports determined under subsection (a) in the months of January through December for that county in the year. (f) This subsection applies only after December 31, 1995, and applies only if insufficient money is available in the lottery surplus fund to make the distributions to the state general fund motor vehicle excise tax replacement account that are required under IC 4-30-17-3.5. Before the twenty-fifth day of each month, the state comptroller shall transfer from the state general fund to the state general fund motor vehicle excise tax replacement account the difference between: (1) the amount that IC 4-30-17-3.5 requires the state comptroller to distribute from the lottery surplus fund to the state general fund motor vehicle excise tax replacement account; and (2) the amount that is available for distribution from the lottery surplus fund to the state general fund motor vehicle excise tax replacement account. The transfers required under this subsection are annually appropriated from the state general fund. (g) Any money remaining in the motor vehicle excise tax replacement account after the last county distribution in December shall be transferred to the lottery surplus fund. The state comptroller shall make the distribution before the end of the month the state comptroller receives the bureau's report. (h) The money needed for the distribution shall be withdrawn from the motor vehicle excise tax replacement account. There is appropriated from the state general fund motor vehicle excise tax replacement account, the amount needed to make the distributions required by this section. (i) Distributions made under this section are considered motor vehicle excise taxes for purposes of allocating revenue among taxing units under this chapter. As added by P.L.33-1990, SEC.14. Amended by P.L.25-1995, SEC.58; P.L.26-1996, SEC.9; P.L.186-2002, SEC.13; P.L.108-2019, SEC.124; P.L.9-2024, SEC.201.

Ind. Code § 6-6-5-10 Collection procedures; duties of county officials; distribution

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall receipt such collections into a separate account for settlement thereof at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the treasurer and auditor to make advances prior to the time of final settlement of such property taxes in the same manner as provided in IC 5-13-6-3. (c) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The county auditor shall determine the total amount of excise taxes collected for each taxing district in the county and the amount so collected (and the distributions received under section 9.5 of this chapter) shall be apportioned and distributed among the respective funds of the taxing units in the same manner and at the same time as property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). In the event a taxing unit merges or consolidates with one (1) or more taxing units in the county, the county auditor shall include adjustments to the current taxing unit's apportionment and distributions, if necessary, so that the apportionment and distributions accurately reflect the merger or consolidation of the taxing units. However, for purposes of determining distributions under this section for 2009 and each year thereafter, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit, as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP FOUR of the following formula: STEP ONE: Determine the result of the following: (A) Separately for 1997, 1998, and 1999 for each taxing district in the county, determine the result of: (i) the amount appropriated in the year by the county from the county's county welfare fund and county welfare administration fund; divided by (ii) the total amounts appropriated by all taxing units in the county for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. STEP TWO: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tax rate imposed in the taxing district for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district after subtracting the STEP ONE (D) amount for the same taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP THREE: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district after subtracting the STEP ONE (D) amount for the same taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP FOUR: Determine the sum of the STEP ONE, STEP TWO, and STEP THREE amounts for the county. If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county. (d) Such determination shall be made from copies of vehicle registration forms furnished by the bureau of motor vehicles. Prior to such determination, the county assessor of each county shall, from copies of registration forms, cause information pertaining to legal residence of persons owning taxable vehicles to be verified from the assessor's records, to the extent such verification can be so made. The assessor shall further identify and verify from the assessor's records the several taxing units within which such persons reside. (e) Such verifications shall be done by not later than thirty (30) days after receipt of vehicle registration forms by the county assessor, and the assessor shall certify such information to the county auditor for the auditor's use as soon as it is checked and completed. Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts 1972, P.L.55, SEC.1. As amended by P.L.19-1987, SEC.18; P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7; P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss), SEC.237; P.L.261-2013, SEC.34; P.L.9-2024, SEC.202; P.L.137-2024, SEC.15.

Ind. Code § 6-6-5-10 Collection procedures; duties of county officials; distribution

Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027. Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts. (b) The county treasurer, upon receiving the excise tax collections, shall receipt such collections into a separate account for settlement thereof at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the treasurer and auditor to make advances prior to the time of final settlement of such property taxes in the same manner as provided in IC 5-13-6-3. (c) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. Subject to IC 6-1.1-27-10, the county auditor shall determine the total amount of excise taxes collected for each taxing district in the county and the amount so collected (and the distributions received under section 9.5 of this chapter) shall be apportioned and distributed among the respective funds of the taxing units at the same time as property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). In the event a taxing unit merges or consolidates with one (1) or more taxing units in the county, the county auditor shall include adjustments to the current taxing unit's apportionment and distributions, if necessary, so that the apportionment and distributions accurately reflect the merger or consolidation of the taxing units. However, for purposes of determining distributions under this section for 2009 and each year thereafter, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit, as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP FOUR of the following formula: STEP ONE: Determine the result of the following: (A) Separately for 1997, 1998, and 1999 for each taxing district in the county, determine the result of: (i) the amount appropriated in the year by the county from the county's county welfare fund and county welfare administration fund; divided by (ii) the total amounts appropriated by all taxing units in the county for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by (ii) the clause (C) amount. STEP TWO: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tax rate imposed in the taxing district for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district after subtracting the STEP ONE (D) amount for the same taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP THREE: Determine the result of the following: (A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of: (i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by (ii) the aggregate tax rate imposed in the taxing district for the same year. (B) Determine the sum of the clause (A) amounts. (C) Divide the clause (B) amount by three (3). (D) Determine the result of: (i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district after subtracting the STEP ONE (D) amount for the same taxing district; multiplied by (ii) the clause (C) amount. (E) Determine the sum of the clause (D) amounts for all taxing districts in the county. STEP FOUR: Determine the sum of the STEP ONE, STEP TWO, and STEP THREE amounts for the county. If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county. (d) Such determination shall be made from copies of vehicle registration forms furnished by the bureau of motor vehicles. Prior to such determination, the county assessor of each county shall, from copies of registration forms, cause information pertaining to legal residence of persons owning taxable vehicles to be verified from the assessor's records, to the extent such verification can be so made. The assessor shall further identify and verify from the assessor's records the several taxing units within which such persons reside. (e) Such verifications shall be done by not later than thirty (30) days after receipt of vehicle registration forms by the county assessor, and the assessor shall certify such information to the county auditor for the auditor's use as soon as it is checked and completed. Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts 1972, P.L.55, SEC.1. As amended by P.L.19-1987, SEC.18; P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7; P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss), SEC.237; P.L.261-2013, SEC.34; P.L.9-2024, SEC.202; P.L.137-2024, SEC.15; P.L.157-2026, SEC.152.

Ind. Code § 6-6-5-10.4 Verification of taxes collected for each taxing unit

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, records, and materials to support the proper assessment, collection, and refund of excise taxes. Formerly: Acts 1971, P.L.73, SEC.6; Acts 1973, P.L.54, SEC.7. As amended by P.L.70-1998, SEC.3; P.L.198-2016, SEC.36.

Ind. Code § 6-6-5-10.5 Municipal corporations; estimates of amounts to be distributed

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such municipal corporation shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. The term "municipal corporation" shall mean any county, city, town, township, school corporation, public library or other taxing district. Formerly: Acts 1971, P.L.74, SEC.2.

Ind. Code § 6-6-5-11 Registration of vehicle without payment of tax; offenses

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the registration commits a Class B misdemeanor. Formerly: Acts 1969, c.423, s.11. As amended by Acts 1978, P.L.2, SEC.641; Acts 1981, P.L.94, SEC.4; Acts 1982, P.L.43, SEC.7; P.L.198-2016, SEC.37.

Ind. Code § 6-6-5-12 Repealed

Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981, P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8. Repealed by P.L.256-2017, SEC.38.

Ind. Code § 6-6-5-13 Agents for collection of tax

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this section may receive and collect on behalf of the bureau the taxes imposed by this chapter and those registration fees and charges that the bureau directs. A collection agency that contracts with the bureau under this section shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and such other requirements, including the posting of a bond, that the bureau may establish. Formerly: Acts 1969, c.423, s.13. As amended by P.L.2-1988, SEC.16; P.L.256-2017, SEC.39.

Ind. Code § 6-6-5-14 Limitations on indebtedness of political or municipal corporations; effect

Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value. (b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides. (c) The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by two dollars ($2). Formerly: Acts 1969, c.423, s.14. As amended by P.L.2-1988, SEC.17; P.L.98-1989, SEC.7; P.L.33-1990, SEC.15; P.L.6-1997, SEC.128; P.L.256-2017, SEC.40.

Ind. Code § 6-6-5-15 Consolidation of taxes for taxpayers owning more than one vehicle

Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedures that the bureau considers reasonable and feasible, including the revocation of all registrations of vehicles by an owner if the owner willfully fails and refuses to pay the vehicle excise tax imposed by this chapter. Upon a revocation of a registration under this section, the bureau shall notify the department of state revenue of the name and address of the taxpayer. Formerly: Acts 1969, c.423, s.15. As amended by P.L.2-1988, SEC.18; P.L.335-1989(ss), SEC.16; P.L.256-2017, SEC.41.

Ind. Code § 6-6-5-16 Appropriation for administration

Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses which would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the general fund. The state budget agency shall approve all funds paid out of the general fund as required in this section. Formerly: Acts 1969, c.423, s.18. As amended by P.L.2-1988, SEC.19.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026