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Indiana Code — Title 6 (Taxation)

IC 6-3.5-11-11

Apportioned wheel tax for certain vehicles

Official textiga.in.govlast amended

Sec. 11.

# (a)

An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.

# (b)

A voucher from the department showing payment of the wheel tax may be accepted by the bureau of motor vehicles instead of the payment required under section 10 of this chapter.
As added by P.L.146-2016, SEC.12.

Amendment history

As added by P.L.146-2016, SEC.12.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.5-10-13 · Violations; offense
  2. 6-3.5-11-0.5 · Ordinance amendments; application; liability
  3. 6-3.5-11-1 · Definitions
  4. 6-3.5-11-2 · Imposition of tax; municipal wheel tax; rate; unpaid tax
  5. 6-3.5-11-3 · Vehicles subject to tax
  6. 6-3.5-11-4 · Exempt vehicles
  7. 6-3.5-11-5 · Registration of vehicles
  8. 6-3.5-11-6 · Rescission of wheel tax and vehicle excise tax
  9. 6-3.5-11-7 · Increase or decrease of tax; rates
  10. 6-3.5-11-8 · Adopted ordinance; letter approving transportation asset
  11. 6-3.5-11-9 · Credit upon sale of vehicle
  12. 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
  13. 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
  14. 6-3.5-11-12 · Collections; remittance; report
  15. 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
  16. 6-3.5-11-14 · Wheel tax fund; use
  17. 6-3.5-11-15 · Estimate of revenues
  18. 6-3.5-11-16 · Violations; offense
  19. 6-3.6-1-1 · Purpose; effective date of article; procedures for…
  20. 6-3.6-1-1.1 · Repealed
  21. 6-3.6-1-1.5 · Transition of certain homestead credits to the property…
  22. 6-3.6-1-2 · Applicability of article
  23. 6-3.6-1-3 · Continuation of former tax rates
  24. 6-3.6-1-4 · Applicable provisions for changes in a tax; credits;…
  25. 6-3.6-1-5 · References to repealed and replaced statutes
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