Ind. Code § 6-3.5-4-2 – Imposition and rate of surtax; wheel tax; duration; unpaid tax

(a) An adopting entity of any county may, subject to the limitation imposed by subsection (e), adopt an ordinance to impose a county vehicle excise tax in accordance with this chapter on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the county.
(b) If a county does not use a transportation asset management plan approved by the Indiana department of transportation, the adopting entity of the county may impose the surtax either:
1. (1) at a rate of not less than two percent (2%) nor more than ten percent (10%); or
2. (2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than twenty-five dollars ($25).
  However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The adopting entity shall state the surtax rate or amount in the ordinance which imposes the tax.
(c) If a county uses a transportation asset management plan approved by the Indiana department of transportation, the adopting entity of the county may impose the surtax either:
1. (1) at a rate of at least two percent (2%) and not more than twenty percent (20%); or
2. (2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than fifty dollars ($50).
  However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The adopting entity shall state the surtax rate or amount in the ordinance that imposes the tax.
(d) Subject to the limits and requirements of this section, the adopting entity may do any of the following:
1. (1) Impose the county vehicle excise tax at the same rate or amount on each vehicle that is subject to the tax.
2. (2) Impose the county vehicle excise tax on vehicles subject to the tax at one (1) or more different rates based on the class of vehicle listed in IC 6-6-5-2 (a).
(e) The adopting entity may not adopt an ordinance to impose the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to impose the wheel tax.
(f) Notwithstanding any other provision of this chapter or IC 6-3.5-5 , ordinances adopted by a county council before June 1, 2013, to impose or change the county vehicle excise tax and the annual wheel tax in the county remain in effect until the ordinances are amended or repealed under this chapter or IC 6-3.5-5 .
(g) Subject to subsection (h), a county vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.
(h) If the county vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding years, the bureau may collect only the county vehicle excise tax imposed by this chapter for the:
1. (1) registration year immediately preceding the current registration year;
2. (2) current registration year; and
3. (3) registration year immediately following the current registration year.
  As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.1; P.L.255-1996, SEC.1; P.L.205-2013, SEC.87; P.L.221-2014, SEC.4; P.L.249-2015, SEC.22; P.L.146-2016, SEC.6; P.L.256-2017, SEC.4; P.L.178-2019, SEC.2.