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Indiana Code — Title 6 (Taxation)

IC 6-6-9.5-10

Imposition; payment; collection; returns

Official textiga.in.govlast amended

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto

rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(b) Each retail merchant filing a return for the county supplemental auto rental excise tax shall indicate in the return:

# (1)

all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and

# (2)

the amount of county supplemental auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be:

(1) a separate return;

(2) combined with the return filed for the payment of the auto rental excise tax under
IC 6-6-9; or

# (3)

combined with the return filed for the payment of the state gross retail tax;
as prescribed by the department.
As added by P.L.214-2005, SEC.22.

Amendment history

As added by P.L.214-2005, SEC.22.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-6-9-9 · Liability for tax
  2. 6-6-9-10 · Manner of imposition, payment, and collection; filing of
  3. 6-6-9-11 · Revenues; deposit; auto rental excise tax account;…
  4. 6-6-9.5-1 · Application of chapter
  5. 6-6-9.5-2 · "Department"
  6. 6-6-9.5-3 · "Gross retail income"
  7. 6-6-9.5-4 · "Passenger motor vehicle"
  8. 6-6-9.5-5 · "Person"
  9. 6-6-9.5-6 · "Retail merchant"
  10. 6-6-9.5-7 · Imposition of tax; ordinance; rate; notices
  11. 6-6-9.5-8 · Exemptions
  12. 6-6-9.5-9 · Liability for tax; collection
  13. 6-6-9.5-10 · Imposition; payment; collection; returns
  14. 6-6-9.5-11 · Distribution
  15. 6-6-9.5-12 · Supplemental auto rental excise tax fund; uses
  16. 6-6-9.5-13 · Expiration
  17. 6-6-9.7-1 · "Department" defined
  18. 6-6-9.7-2 · "Gross retail income" defined
  19. 6-6-9.7-3 · "Passenger motor vehicle" defined
  20. 6-6-9.7-4 · "Person" defined
  21. 6-6-9.7-5 · "Retail merchant" defined
  22. 6-6-9.7-6 · "Truck" defined
  23. 6-6-9.7-7 · Imposition of tax; amount; notice to department of state
  24. 6-6-9.7-8 · Exemptions
  25. 6-6-9.7-9 · Liability for tax
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