Indiana Code — Title 6 (Taxation)
IC 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.
Amendment history
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.
Source: view the official text
Nearby sections (25 sections)
- 6-6-5-7.7 · Tax credit or refund claims; inspection of records;…
- 6-6-5-7.9 · Repealed
- 6-6-5-8 · Repealed
- 6-6-5-9 · Administration and collection of taxes; service charge;…
- 6-6-5-9.5 · Excise tax replacement disbursement; calculation and
- 6-6-5-10 · Collection procedures; duties of county officials;…
- 6-6-5-10.4 · Verification of taxes collected for each taxing unit
- 6-6-5-10.5 · Municipal corporations; estimates of amounts to be…
- 6-6-5-11 · Registration of vehicle without payment of tax; offenses
- 6-6-5-12 · Repealed
- 6-6-5-13 · Agents for collection of tax
- 6-6-5-14 · Limitations on indebtedness of political or municipal
- 6-6-5-15 · Consolidation of taxes for taxpayers owning more than one
- 6-6-5-16 · Appropriation for administration
- 6-6-5.1-1 · Application of chapter
- 6-6-5.1-2 · Definitions
- 6-6-5.1-3 · Repealed
- 6-6-5.1-4 · Repealed
- 6-6-5.1-5 · Repealed
- 6-6-5.1-6 · Repealed
- 6-6-5.1-7 · Repealed
- 6-6-5.1-8 · Repealed
- 6-6-5.1-9 · Repealed
- 6-6-5.1-10 · Excise tax; imposition; property tax assessment disallowed;
- 6-6-5.1-11 · Valuation of vehicles and campers