Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 02, 2024 | Updated by Findlaw Staff
Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter:
(1) Recreational vehicles.
(2) Truck campers.
(b) The excise tax is imposed:
(1) instead of the ad valorem property tax levied for state or local purposes; and
(2) in addition to any registration fees imposed on recreational vehicles.
(c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
(d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid:
(1) for recreational vehicles, at the time the recreational vehicle is registered; and
(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.
(e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the excise tax imposed by this chapter for the:
(1) registration year immediately preceding the current registration year;
(2) current registration year; and
(3) registration year immediately following the current registration year.
(f) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-6-5.1-10 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-5-1-10/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)