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Indiana Code
Title 6
6
Chapter 9
IC 6-6-9
Auto Rental Excise Tax
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1
"Department" defined
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"Gross retail income" defined
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"Passenger motor vehicle" defined
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"Person" defined
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"Retail merchant" defined
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"Truck" defined
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Imposition of tax; amount
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Exemption of certain trucks and peer to peer vehicle sharing
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Liability for tax
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Manner of imposition, payment, and collection; filing of returns
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Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants