1. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter:

   1. (1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
   2. (2) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.
   3. (3) Semitrailers.

2. (b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a):

   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 under IC 9-18.1 on the vehicle.
3. (c) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles.
4. (d) The commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1 .
5. (e) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered.

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69.