Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-3.5-4-7

Registration of vehicle; surtax; amount; collection

Official textiga.in.govlast amended

Sec. 7. Except for a person described under section 7.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the greater of seven dollars and fifty cents ($7.50), the amount established under section 2 of this chapter, or the product of:

# (1)

the amount determined under section 7.3 of this chapter for the vehicle, as adjusted under section 7.4 of this chapter; multiplied by

# (2)

the surtax rate in effect at the time of registration.
The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990,
SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017,
SEC.5; P.L.114-2021, SEC.2; P.L.236-2023, SEC.70.

Amendment history

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017, SEC.5; P.L.114-2021, SEC.2; P.L.236-2023, SEC.70.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
  2. 6-3.1-45-9 · Pass through entity without state tax liability; tax…
  3. 6-3.1-45-10 · Claiming credit; annual state tax return; required…
  4. 6-3.5-4-0.1 · Application of certain amendments to chapter
  5. 6-3.5-4-0.5 · Ordinance amendments; application; liability
  6. 6-3.5-4-1 · Definitions
  7. 6-3.5-4-1.1 · Local income tax council
  8. 6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
  9. 6-3.5-4-3 · Vehicles subject to tax
  10. 6-3.5-4-4 · Rescission of surtax and wheel tax
  11. 6-3.5-4-5 · Increase or decrease of surtax
  12. 6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
  13. 6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
  14. 6-3.5-4-7.3 · Surtax; amount; schedule
  15. 6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund
  16. 6-3.5-4-7.5 · Expired
  17. 6-3.5-4-8 · Repealed
  18. 6-3.5-4-9 · Collections; remittance; report
  19. 6-3.5-4-10 · Repealed
  20. 6-3.5-4-11 · Repealed
  21. 6-3.5-4-12 · Appropriation of money derived from surtax
  22. 6-3.5-4-13 · Surtax fund; allocation; distribution; use
  23. 6-3.5-4-14 · Estimate of revenues; distribution
  24. 6-3.5-4-15 · Repealed
  25. 6-3.5-4-15.5 · Service charge
Full table of contents →