1. (a) An excise tax is imposed on the following in accordance with this chapter:

   1. (1) Recreational vehicles.
   2. (2) Truck campers.

2. (b) The excise tax is imposed:

   1. (1) instead of the ad valorem property tax levied for state or local purposes; and
   2. (2) in addition to any registration fees imposed on recreational vehicles.
3. (c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1 .

4. (d) The excise tax imposed by this chapter is due and shall be paid:

   1. (1) for recreational vehicles, at the time the recreational vehicle is registered; and
   2. (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 .
5. (e) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51.