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Indiana Code — Title 6 (Taxation)

IC 6-6-9.7-10

Manner of imposition, payment, and collection; filing of

Official textiga.in.govlast amended

returns
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 auto rental excise tax shall indicate in the return:

# (1)

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

# (2)

the amount of 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 a separate return, combined with the return filed for the payment of the auto rental

excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.
As added by P.L.256-1997(ss), SEC.1.

Amendment history

As added by P.L.256-1997(ss), SEC.1.

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Nearby sections (25 sections)
  1. 6-6-9.5-11 · Distribution
  2. 6-6-9.5-12 · Supplemental auto rental excise tax fund; uses
  3. 6-6-9.5-13 · Expiration
  4. 6-6-9.7-1 · "Department" defined
  5. 6-6-9.7-2 · "Gross retail income" defined
  6. 6-6-9.7-3 · "Passenger motor vehicle" defined
  7. 6-6-9.7-4 · "Person" defined
  8. 6-6-9.7-5 · "Retail merchant" defined
  9. 6-6-9.7-6 · "Truck" defined
  10. 6-6-9.7-7 · Imposition of tax; amount; notice to department of state
  11. 6-6-9.7-8 · Exemptions
  12. 6-6-9.7-9 · Liability for tax
  13. 6-6-9.7-10 · Manner of imposition, payment, and collection; filing of
  14. 6-6-9.7-11 · Auto rental excise tax account; distributions
  15. 6-6-9.7-12 · Expiration
  16. 6-6-11-1 · "Boat" or "Watercraft"
  17. 6-6-11-2 · Repealed
  18. 6-6-11-3 · Repealed
  19. 6-6-11-4 · Repealed
  20. 6-6-11-5 · "Tax situs"
  21. 6-6-11-6 · "Taxing district"
  22. 6-6-11-7 · "Taxing unit"
  23. 6-6-11-8 · Boat registration; boat excise tax
  24. 6-6-11-9 · Repealed
  25. 6-6-11-10 · Amount of tax; computation
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