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Indiana Code — Title 6 (Taxation)

IC 6-3.5-5-9

Collection of wheel tax; service charge

Official textiga.in.govlast amended

Sec. 9.

# (a)

A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registration.

# (b)

The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered.

# (c)

The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter.

# (d)

A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.

# (e)

A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.
[Pre-2016 Title 9 Revision Citations: subsection (c) formerly 9-29-1-10(b); 9-29-1-10(c); subsection

(d) formerly 9-29-1-10(d); subsection (e) formerly 9-29-1-10(e).]
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.9; P.L.198-2016,
SEC.25.

Amendment history

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.9; P.L.198-2016, SEC.25.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.5-4-16 · Violations; offense
  2. 6-3.5-5-0.5 · Ordinance amendments; application; liability
  3. 6-3.5-5-1 · Definitions
  4. 6-3.5-5-1.1 · Local income tax council
  5. 6-3.5-5-2 · Imposition of tax; county wheel tax; rate; unpaid tax
  6. 6-3.5-5-3 · Vehicles subject to tax
  7. 6-3.5-5-4 · Exempt vehicles
  8. 6-3.5-5-5 · Registration of vehicles
  9. 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
  10. 6-3.5-5-7 · Increase or decrease of tax; rates
  11. 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
  12. 6-3.5-5-8.5 · Credit upon sale of vehicle
  13. 6-3.5-5-9 · Collection of wheel tax; service charge
  14. 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
  15. 6-3.5-5-10 · Repealed
  16. 6-3.5-5-11 · Collections; remittance; report
  17. 6-3.5-5-12 · Repealed
  18. 6-3.5-5-13 · Remittance and reporting of wheel tax by department
  19. 6-3.5-5-14 · Appropriation of money derived from wheel tax
  20. 6-3.5-5-15 · Wheel tax fund; allocation; distribution; use
  21. 6-3.5-5-16 · Estimate of revenues; distribution
  22. 6-3.5-5-17 · Repealed
  23. 6-3.5-5-18 · Violations; offense
  24. 6-3.5-10-0.5 · Ordinance amendments; application; liability
  25. 6-3.5-10-1 · Definitions
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