Introduced Version
HOUSE BILL No. 1323
_____
DIGEST OF INTRODUCED BILL
Citations Affected: IC 6-1.1-2-7; IC 6-6-5.1; IC 6-8.1;
IC 9-13-2-188.3; IC 9-18.
Synopsis: Fees on recreational vehicles and truck campers. Provides
that a recreational vehicle that remains at a single location throughout
the calendar year is not subject to motor vehicle registration or to the
excise tax on recreational vehicles and truck campers. Eliminates truck
campers from that excise tax. Provides that a county in which a
recreational vehicle is principally stored or operated during the
registration year that is not the county of the owner's residence receives
the excise tax revenue from the recreational vehicle. Permits a county
executive to adopt an ordinance to require registration in the county of:
(1) recreational vehicles located in the county that are not subject to
motor vehicle registration; and (2) truck campers located in the county
for at least 30 days during the year. Provides for payment of a
registration fee to the county treasurer, deposit of fee revenue in the
county general fund, and enforcement of payment of the fees in the
manner that personal property taxes are enforced. Provides that the
amount of the fee is: (1) for a recreational vehicle, the amount of excise
tax on recreational vehicles that would have applied if the recreational
vehicle had been subject to that tax; or (2) for a truck camper, an
amount determined by the county executive.
Effective: January 1, 2010 (retroactive).
Dodge
January 13, 2010, read first time and referred to Committee on Roads and Transportation.
Introduced
Second Regular Session 116th General Assembly (2010)
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HOUSE BILL No. 1323
A BILL FOR AN ACT to amend the Indiana Code concerning
motor vehicles.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-1.1-2-7; (10)IN1323.1.1. -->
SECTION 1. IC 6-1.1-2-7, AS AMENDED BY P.L.1-2009,
SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 7. (a) As used in this
section, "nonbusiness personal property" means personal property that
is not:
(1) held for sale in the ordinary course of a trade or business;
(2) held, used, or consumed in connection with the production of
income; or
(3) held as an investment.
(b) The following property is not subject to assessment and taxation
under this article:
(1) A commercial vessel that is subject to the net tonnage tax
imposed under IC 6-6-6.
(2) A motor vehicle that is subject to the annual license excise tax
imposed under IC 6-6-5.
(3) A motorized boat or sailboat that is subject to the boat excise
tax imposed under IC 6-6-11.
(4) Property used by a cemetery (as defined in IC 23-14-33-7) if
the cemetery:
(A) does not have a board of directors, board of trustees, or
other governing authority other than the state or a political
subdivision; and
(B) has had no business transaction during the preceding
calendar year.
(5) A commercial vehicle that is subject to the annual excise tax
imposed under IC 6-6-5.5.
(6) Inventory.
(7) A recreational vehicle or truck camper that is subject to the
annual excise tax imposed under IC 6-6-5.1.
(8) The following types of nonbusiness personal property:
(A) All-terrain vehicles.
(B) Snowmobiles.
(C) Rowboats, canoes, kayaks, and other human powered
boats.
(D) Invalid chairs.
(E) Yard and garden tractors.
(F) Trailers that are not subject to an excise tax under:
(i) IC 6-6-5-5.5;
(ii) IC 6-6-5.1; or
(iii) IC 6-6-5.5.
SOURCE: IC 6-6-5.1-1; (10)IN1323.1.2. -->
SECTION 2. IC 6-6-5.1-1, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 1. This chapter does not
apply to the following:
(1) A vehicle subject to the motor vehicle excise tax under
IC 6-6-5.
(2) A vehicle owned or leased and operated by the United States,
the state, or a political subdivision of the state.
(3) A mobile home.
(4) A vehicle assessed under IC 6-1.1-8.
(5) A vehicle subject to the commercial vehicle excise tax under
IC 6-6-5.5.
(6) A trailer subject to the annual excise tax imposed under
IC 6-6-5-5.5.
(7) A bus (as defined in IC 9-13-2-17(a)).
(8) A vehicle owned or leased and operated by a postsecondary
educational institution (as described in IC 6-3-3-5(d)).
(9) A vehicle owned or leased and operated by a volunteer fire
department (as defined in IC 36-8-12-2).
(10) A vehicle owned or leased and operated by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members who serve for no compensation or a
nominal annual compensation of not more than three thousand
five hundred dollars ($3,500).
(11) A vehicle that is exempt from the payment of registration
fees under IC 9-18-3-1.
(12) A farm wagon.
(13) A recreational vehicle or truck camper in the inventory of
recreational vehicles and truck campers held for sale by a
manufacturer, distributor, or dealer in the course of business.
SOURCE: IC 6-6-5.1-3; (10)IN1323.1.3. -->
SECTION 3. IC 6-6-5.1-3, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 3. As used in this
chapter, "last preceding annual excise tax liability" means the amount
of excise tax liability to which a recreational vehicle or truck camper
was subject on the owner's last preceding regular annual registration
date or to which
(1) the recreational vehicle would have been subject if the
recreational vehicle had been registered or
(2) the truck camper would have been subject if the truck camper
had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date.
SOURCE: IC 6-6-5.1-5; (10)IN1323.1.4. -->
SECTION 4. IC 6-6-5.1-5, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 5. As used in this
chapter, "owner" means
(1) in the case of a recreational vehicle, the person in whose name
the a recreational vehicle is registered under IC 9-18. or
(2) in the case of a truck camper, the person holding title to the
truck camper.
SOURCE: IC 6-6-5.1-10; (10)IN1323.1.5. -->
SECTION 5. IC 6-6-5.1-10, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 10. (a) Beginning
January 1, 2010, there is imposed an annual license excise tax on
recreational vehicles and truck campers. that are subject to
registration under IC 9-18-2-1(c). The excise tax is imposed instead
of the ad valorem property tax levied for state or local purposes but in
addition to any registration fees imposed on recreational vehicles.
(b) The tax imposed by this chapter is a listed tax and subject to
IC 6-8.1.
(c) A recreational vehicle subject to this chapter may not be
assessed as personal property for the purpose of the assessment and
levy of personal property taxes after December 31, 2008, and is not
subject to ad valorem taxes first due and payable after December 31,
2009, regardless of whether the recreational vehicle is registered under
the state motor vehicle registration laws. A person may not be required
to give proof of the payment of ad valorem taxes as a condition to the
registration of a recreational vehicle subject to the tax imposed by this
chapter.
(d) A truck camper subject to this chapter may not be assessed as
personal property for the purpose of the assessment and levy of
personal property taxes after December 31, 2008, and is not subject to
ad valorem taxes first due and payable after December 31, 2009.
SOURCE: IC 6-6-5.1-11; (10)IN1323.1.6. -->
SECTION 6. IC 6-6-5.1-11, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 11. As the basis for
measuring the tax imposed by this chapter, the bureau shall determine
the value of each recreational vehicle and truck camper as of the time
it is first offered for sale in Indiana as a new recreational vehicle. or
truck camper. The bureau shall adopt rules under IC 4-22-2 for
determining the value of recreational vehicles and truck campers by
using:
(1) the factory advertised delivered price or the port of entry
price; or
(2) any other information available.
SOURCE: IC 6-6-5.1-12; (10)IN1323.1.7. -->
SECTION 7. IC 6-6-5.1-12, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 12.
After determining the
value of a recreational vehicle
or truck camper under section 11 of this
chapter, the bureau shall classify every recreational vehicle
and truck
camper in its proper class by value according to the following
classification plan:
Class I
less than $2,250
Class II
at least $ 2,250
but less than $ 4,000
Class III
at least $ 4,000
but less than $ 7,000
Class IV
at least $ 7,000
but less than $ 10,000
Class V
at least $10,000
but less than $ 15,000
Class VI
at least $15,000
but less than $ 22,000
Class VII
at least $22,000
but less than $ 30,000
Class VIII
at least $30,000
but less than $ 42,500
Class IX
at least $42,500
but less than $ 50,000
Class X
at least $50,000
but less than $ 60,000
Class XI
at least $60,000
but less than $ 70,000
Class XII
at least $70,000
but less than $ 80,000
Class XIII
at least $80,000
but less than $ 90,000
Class XIV
at least $90,000
but less than $100,000
Class XV
at least $100,000
but less than $150,000
Class XVI
at least $150,000
but less than $200,000
Class XVII
at least $200,000
SOURCE: IC 6-6-5.1-13; (10)IN1323.1.8. -->
SECTION 8. IC 6-6-5.1-13, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 13. (a) Subject to any
reductions permitted under this chapter, the amount of tax imposed
under this chapter on a recreational vehicle or truck camper is
prescribed by the schedule set out in subsection (c). The amount of tax
imposed by this chapter is determined using:
(1) the classification of the recreational vehicle or truck camper
under section 12 of this chapter; and
(2) the age of the recreational vehicle. or truck camper.
(b) If a person who owns a recreational vehicle or truck camper is
entitled to an ad valorem property tax assessed valuation deduction
under IC 6-1.1-12-13, IC 6-1.1-12-14, IC 6-1.1-12-16, or
IC 6-1.1-12-17.4 in a year in which a tax is imposed by this chapter and
any part of the deduction is unused after allowance of the deduction on
real property and personal property owned by the person, the person is
entitled to a credit that reduces the annual tax imposed by this chapter.
The amount of the credit is determined by multiplying the amount of
the unused deduction by two (2) and dividing the result by one hundred
(100). The county auditor shall, upon request, furnish a certified
statement to the person verifying the credit allowable under this
subsection. The statement shall be presented to and retained by the
bureau to support the credit.
(c) The tax schedule for each class of recreational vehicles and truck
campers is as follows:
Year of
Manufacture I
II
III
IV
V
1st $15 $36
$50
$59
$103
2nd 12 31
43
51
91
3rd 12 26
35
41
75
4th 12 20
28
38
62
5th 12 15
20
34
53
6th 12 12
15
26
41
7th 12 12
12
16
32
8th 12 12
12
13
21
9th 12 12
12
12
13
10th 12 12
12
12
12
and thereafter
Year of
Manufacture VI
VII
VIII
1st $164
$241
$346
2nd 148
212
302
3rd 131
185
261
4th 110
161
223
5th 89
131
191
6th 68
108
155
7th 53
86
126
8th 36
71
97
9th 23
35
48
10th 12
12
17
and thereafter
Year of
Manufacture IX
X
XI
XII
1st $470
$667
$879
$1,045
2nd 412
572
763
907
3rd 360
507
658
782
4th 307
407
574
682
5th 253
341
489
581
6th 204
279
400
475
7th 163
224
317
377
8th 116
154
214
254
9th 55
70
104
123
10th 25
33
46
55
and thereafter
Year of
Manufacture XIII
XIV
XV
XVI
XVII
1st $1,235
$1,425
$1,615
$1,805
$2,375
2nd 1,072
1,236
1,401
1,566
2,060
3rd 924
1,066
1,208
1,350
1,777
4th 806
929
1,053
1,177
1,549
5th 687
793
898
1,004
1,321
6th 562
648
734
821
1,080
7th 445
514
582
651
856
8th 300
346
392
439
577
9th 146
168
190
213
280
10th 64
74
84
94
123
and thereafter.
(d) Each recreational vehicle or truck camper shall be taxed as a
recreational vehicle or truck camper in its first year of manufacture
throughout the calendar year in which a recreational vehicle or truck
camper of that make and model is first offered for sale in Indiana.
However, a recreational vehicle or truck camper of a make and model
first offered for sale in Indiana after August 1 of any year continues to
be taxed as a recreational vehicle or truck camper in its first year of
manufacture until the end of the calendar year following the year in
which it is first offered for sale. Thereafter, the recreational vehicle or
truck camper shall be considered to have aged one (1) year as of
January 1 of each year.
SOURCE: IC 6-6-5.1-14; (10)IN1323.1.9. -->
SECTION 9. IC 6-6-5.1-14, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 14. (a) Except as
otherwise provided in this chapter, the tax imposed on a recreational
vehicle by this chapter is payable for each registration year by the
owner with respect to a recreational vehicle required to be registered
for the registration year as provided in the state motor vehicle laws.
Except as provided in section 15 of this chapter, the tax is due on or
before the regular annual registration date in each year on or before
which the owner is required under the state motor vehicle registration
laws to register vehicles. The tax shall be paid to the bureau at the time
the recreational vehicle is registered by the owner as provided in the
state motor vehicle registration laws. A recreational vehicle subject to
taxation under this chapter shall be registered by the owner as being
taxable in:
(1) subject to subdivision (2), the county of the owner's
residence;
or
(2) the county in which the recreational vehicle is principally
stored or operated during the registration year if that county
is not the county of the owner's residence.
If subdivision (2) applies, the bureau shall transfer the tax collected
to the account established under section 21(a)(1) of this chapter in
the county in which the recreational vehicle is principally stored or
operated during the registration year. The payment of the tax
imposed by this chapter is a condition to the right to register or
reregister the recreational vehicle and is in addition to all other
conditions prescribed by law.
(b) The tax imposed on a truck camper by this chapter is due on or
before the annual registration date in each year on or before which the
owner is required under the state motor vehicle registration laws to
register vehicles. The tax on the truck camper must be paid to the
bureau. A truck camper subject to taxation under this chapter is taxable
in the county of the owner's residence.
(c) (b) A voucher from the department of state revenue showing
payment of the tax imposed by this chapter may be accepted by the
bureau instead of a payment under subsection (a).
SOURCE: IC 6-6-5.1-19; (10)IN1323.1.10. -->
SECTION 10. IC 6-6-5.1-19, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 19. (a) To claim a credit
or refund, or both, under this chapter, a person must provide a sworn
statement to the bureau or to an agent branch of the bureau that the
person is entitled to the credit or refund, or both, claimed by the person.
(b) The bureau may inspect records of a person claiming a credit or
refund, or both, under this chapter to determine if a credit or refund, or
both, were properly allowed against the excise tax imposed on a
recreational vehicle or truck camper owned by the person.
(c) If the bureau determines that a credit or refund, or both, were
improperly allowed for a recreational vehicle, or truck camper, the
person who claimed the credit or refund, or both, shall pay the bureau
an amount equal to the credit or refund, or both, improperly allowed to
the person plus a penalty of ten percent (10%) of the credit or refund,
or both, improperly allowed. The tax collected under this subsection
shall be paid to the county treasurer of the county in which the person
resides. recreational vehicle is subject to taxation under section
14(a) of this chapter. However, a penalty collected under this
subsection shall be retained by the bureau.
SOURCE: IC 6-6-5.1-20; (10)IN1323.1.11. -->
SECTION 11. IC 6-6-5.1-20, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 20. (a) The bureau shall
include on all registration forms for recreational vehicles suitable
spaces for the applicant's Social Security number or federal tax
identification number, the amount of the registration fee, the amount of
excise tax, the amount of a credit, if any, provided under section 13 of
this chapter, and the total amount of payment due on account of the
applicable registration fees and excise taxes upon the registration of the
recreational vehicle. The forms must include spaces for showing the
county, city or town, township, and address of the owner's residence.
(b) The bureau shall list on all registration forms for recreational
vehicles the amount of registration fees and taxes due. In addition, the
bureau shall prepare by December 1 of each year a schedule showing
the excise tax payable on each make and model of recreational vehicle.
or truck camper.
SOURCE: IC 6-6-5.1-21; (10)IN1323.1.12. -->
SECTION 12. IC 6-6-5.1-21, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 21. (a) The bureau, in the
administration and collection of the tax imposed by this chapter, may
use the services and facilities of license branches operated under
IC 9-16 in the bureau's administration of the state motor vehicle
registration laws. The license branches may be used in the manner and
to the extent the bureau considers necessary and proper to implement
and effectuate the administration and collection of the excise tax
imposed by this chapter. However, if the bureau uses the license
branches in the collection of excise taxes, the following apply:
(1) The excise taxes collected by each license branch, less any
refunds made by the license branch, shall be deposited daily by
the license branch in a separate account in a depository
designated by the state board of finance. The county treasurer of
the county for which the collections are due may withdraw funds
from the account at least two (2) times each week. The county
treasurer is responsible for the safekeeping and investment of
money withdrawn by the county treasurer under this subdivision.
Before the eleventh day of the month following the month in
which the collections are made, the bureau shall report the excise
taxes collected and refunds made outside the county to the county
treasurer of the county to which the collections are due and the
refunds apply. The bureau shall forward a copy of the excise tax
report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to which the collections are due,
showing the excise tax collected by the license branch on each
recreational vehicle, or truck camper, each refund made by the
license branch on a recreational vehicle, or truck camper, and a
copy of each registration certificate for all collections and refunds
of excise tax by the license branch within the county.
(3) Each license branch shall report to the bureau all excise taxes
collected and refunds made by the license branch under this
chapter in the same manner and at the same time as registration
fees are reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches. The
bureau may:
(A) self-insure to cover the activities of the license branches;
or
(B) rather than purchase a bond or crime insurance policy for
each branch, purchase a single blanket bond or crime
insurance policy endorsed to include faithful performance to
cover all branches.
(5) If the services of a license branch are used by the bureau in the
collection of the excise tax imposed by this chapter, the license
branch shall collect the service charge prescribed under IC 9-29
for each vehicle registered on which an excise tax is collected by
that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the appropriate
county and reported to the bureau on the first working day
following the week of collection. Except as provided in
subdivision (7), money collected by the department that
represents interest or a penalty shall be retained by the department
and used to pay the department's costs of enforcing this chapter.
(7) This subdivision applies only to interest or a penalty collected
by the department of state revenue from a person who:
(A) fails to properly register a recreational vehicle as required
by IC 9-18 and pay the tax due under this chapter; and
(B) during any time after the date by which the recreational
vehicle was required to be registered under IC 9-18 displays
on the recreational vehicle a license plate issued by another
state.
The total amount collected by the department of state revenue that
represents interest or a penalty, minus a reasonable amount
determined by the department to represent its administrative
expenses, shall be deposited in the state general fund to the credit
of the county in which the person resides. recreational vehicle is
subject to taxation under section 14(a) of this chapter. The
amount shall be reported to the bureau on the first working day
following the week of collection.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank cards or credit cards. However, if a bank card or
credit card vendor charges a vendor transaction charge or discount fee,
whether billed to the bureau or charged directly to the bureau's account,
the bureau shall collect from a person using the card an official fee that
may not exceed the highest transaction charge or discount fee charged
to the bureau by bank card or credit card vendors during the most
recent collection period. The fee may be collected regardless of retail
merchant agreements between the bank card and credit card vendors
that may prohibit such a fee. The fee is a permitted additional charge
under IC 24-4.5-3-202.
(b) On or before April 1 of each year, the bureau shall provide to the
auditor of state the amount of taxes collected under this chapter for
each county for the preceding year.
(c) On or before May 10 and November 10 of each year, the auditor
of state shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any interest or penalty described in subsection (a)(7);
that have been credited to the county under subsection (a). There is
appropriated from the state general fund the amount necessary to make
the distributions required by this subsection. The county auditor shall
apportion and distribute the delinquent tax distributions to the taxing
units in the county at the same time and in the same manner as excise
taxes are apportioned and distributed under section 22 of this chapter.
(d) The insurance commissioner shall prescribe the form of the
bonds or crime insurance policies required by this section.
SOURCE: IC 6-6-5.1-22; (10)IN1323.1.13. -->
SECTION 13. IC 6-6-5.1-22, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 22. (a) The bureau shall
establish procedures necessary for the collection and proper accounting
of the tax imposed by this chapter. The necessary forms and records are
subject to approval by the state board of accounts.
(b) The county treasurer, upon receiving the excise tax collections,
shall place the collections into a separate account for settlement at the
same time as property taxes are accounted for and settled in June and
December of each year, with the right and duty of the county treasurer
and county auditor to make advances before the time of final settlement
of property taxes in the same manner as provided in IC 5-13-6-3.
(c) The county auditor shall determine the total amount of excise
taxes collected under this chapter for each taxing unit in the county.
The amount collected shall be apportioned and distributed among the
respective funds of each taxing unit in the same manner and at the
same time as property taxes are apportioned and distributed.
(d) The determination under subsection (c) shall be made from
copies of vehicle registration forms and receipts for excise taxes paid
on truck campers furnished by the bureau. Before the determination,
the county assessor shall, from copies of registration forms, and
receipts, verify information pertaining to:
(1) legal residence of persons owning taxable recreational
vehicles and truck campers subject to taxation in the county
under section 14(a)(1) of this chapter from the county assessor's
records; and
(2) the location at which recreational vehicles subject to
taxation in the county under section 14(a)(2) of this chapter
are principally stored or operated;
to the extent the verification can be made. The county assessor shall
further identify and verify from the assessor's records the taxing units
within which the persons reside. recreational vehicles are subject to
taxation.
(e) Verifications under subsection (d) shall be completed not later
than thirty (30) days after receipt of vehicle registration forms and
receipts by the county assessor. The county assessor shall certify the
information to the county auditor for the county auditor's use when the
information is checked and completed.
SOURCE: IC 6-6-5.1-23; (10)IN1323.1.14. -->
SECTION 14. IC 6-6-5.1-23, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 23. The county auditor
shall, from the copies of vehicle registration forms and truck camper
receipts furnished by the bureau, verify and determine the total amount
of excise taxes collected under this chapter for each taxing unit in the
county. The bureau shall verify the collections reported by the branches
and provide the county auditor adequate and accurate audit
information, registration form information, truck camper receipts,
records, and materials to support the proper assessment, collection, and
refund of excise taxes under this chapter.
SOURCE: IC 6-6-5.1-28; (10)IN1323.1.15. -->
SECTION 15. IC 6-6-5.1-28, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 28. (a) The tax imposed
by this chapter is equal to an average property tax rate of two dollars
($2) on each one hundred dollars ($100) of taxable value.
(b) For purposes of limitations on indebtedness of political or
municipal corporations imposed by Article 13, Section 1 of the
Constitution of the State of Indiana, recreational vehicles and truck
campers subject to the tax under this chapter are considered to be
taxable property within each political or municipal corporation where
the owner resides. recreational vehicle is subject to taxation under
section 14(a) of this chapter.
(c) The assessed valuation of recreational vehicles and truck
campers subject to the tax under this chapter shall be determined by
multiplying the amount of the tax by one hundred (100) and dividing
the result by two dollars ($2).
SOURCE: IC 6-6-5.1-29; (10)IN1323.1.16. -->
SECTION 16. IC 6-6-5.1-29, AS ADDED BY P.L.131-2008,
SECTION 22, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 29. In the administration
and collection of the tax imposed by this chapter, the bureau may
coordinate and consolidate the collection of the taxes imposed on all
recreational vehicles and truck campers owned by a taxpayer following
procedures the bureau considers reasonable and feasible, including the
revocation of all registrations of recreational vehicles registered by the
owner if the owner willfully fails and refuses to pay the tax imposed by
this chapter. Upon a revocation of registration, the bureau shall notify
the department of state revenue of the name and address of the
taxpayer.
SOURCE: IC 6-8.1-1-1; (10)IN1323.1.17. -->
SECTION 17. IC 6-8.1-1-1, AS AMENDED BY P.L.182-2009(ss),
SECTION 247, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: Sec. 1. "Listed
taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3
through IC 4-31-9-5); the riverboat admissions tax (IC 4-33-12); the
riverboat wagering tax (IC 4-33-13); the slot machine wagering tax
(IC 4-35-8); the type II gambling game excise tax (IC 4-36-9); the gross
income tax (IC 6-2.1) (repealed); the utility receipts and utility services
use taxes (IC 6-2.3); the state gross retail and use taxes (IC 6-2.5); the
adjusted gross income tax (IC 6-3); the supplemental net income tax
(IC 6-3-8) (repealed); the county adjusted gross income tax
(IC 6-3.5-1.1); the county option income tax (IC 6-3.5-6); the county
economic development income tax (IC 6-3.5-7); the auto rental excise
tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax
(IC 6-6-1.1); the alternative fuel permit fee (IC 6-6-2.1); the special
fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor
fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the
motor vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax
(IC 6-6-5.5); the excise tax imposed on recreational vehicles and truck
campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6);
the cigarette tax (IC 6-7-1); the beer excise tax (IC 7.1-4-2); the liquor
excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider
excise tax (IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the
petroleum severance tax (IC 6-8-1); the various innkeeper's taxes
(IC 6-9); the various food and beverage taxes (IC 6-9); the county
admissions tax (IC 6-9-13 and IC 6-9-28); the regional transportation
improvement income tax (IC 8-24-17); the oil inspection fee
(IC 16-44-2); the emergency and hazardous chemical inventory form
fee (IC 6-6-10); the penalties assessed for oversize vehicles (IC 9-20-3
and IC 9-30); the fees and penalties assessed for overweight vehicles
(IC 9-20-4 and IC 9-30); the underground storage tank fee (IC 13-23);
the solid waste management fee (IC 13-20-22); and any other tax or fee
that the department is required to collect or administer.
SOURCE: IC 6-8.1-5-2; (10)IN1323.1.18. -->
SECTION 18. IC 6-8.1-5-2, AS AMENDED BY P.L.182-2009(ss),
SECTION 251, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: Sec. 2. (a)
Except as otherwise provided in this section, the department may not
issue a proposed assessment under section 1 of this chapter more than
three (3) years after the latest of the date the return is filed, or either of
the following:
(1) The due date of the return.
(2) In the case of a return filed for the state gross retail or use tax,
the gasoline tax, the special fuel tax, the motor carrier fuel tax, the
oil inspection fee, or the petroleum severance tax, the end of the
calendar year which contains the taxable period for which the
return is filed.
(b) If a person files a utility receipts tax return (IC 6-2.3), an
adjusted gross income tax (IC 6-3), supplemental net income tax
(IC 6-3-8) (repealed), county adjusted gross income tax (IC 6-3.5-1.1),
county option income tax (IC 6-3.5-6), or financial institutions tax
(IC 6-5.5) return that understates the person's income, as that term is
defined in the particular income tax law, by at least twenty-five percent
(25%), the proposed assessment limitation is six (6) years instead of the
three (3) years provided in subsection (a).
(c) In the case of the motor vehicle excise tax (IC 6-6-5), the tax
shall be assessed as provided in IC 6-6-5-5 and IC 6-6-5-6 and shall
include the penalties and interest due on all listed taxes not paid by the
due date. A person that fails to properly register a vehicle as required
by IC 9-18 and pay the tax due under IC 6-6-5 is considered to have
failed to file a return for purposes of this article.
(d) In the case of the commercial vehicle excise tax imposed under
IC 6-6-5.5, the tax shall be assessed as provided in IC 6-6-5.5 and shall
include the penalties and interest due on all listed taxes not paid by the
due date. A person that fails to properly register a commercial vehicle
as required by IC 9-18 and pay the tax due under IC 6-6-5.5 is
considered to have failed to file a return for purposes of this article.
(e) In the case of the excise tax imposed on recreational vehicles
and truck campers under IC 6-6-5.1, the tax shall be assessed as
provided in IC 6-6-5.1 and must include the penalties and interest due
on all listed taxes not paid by the due date. A person who fails to
properly register a recreational vehicle as required by IC 9-18 and pay
the tax due under IC 6-6-5.1 is considered to have failed to file a return
for purposes of this article. A person who fails to pay the tax due under
IC 6-6-5.1 on a truck camper is considered to have failed to file a return
for purposes of this article.
(f) If a person files a fraudulent, unsigned, or substantially blank
return, or if a person does not file a return, there is no time limit within
which the department must issue its proposed assessment.
(g) If any part of a listed tax has been erroneously refunded by the
department, the erroneous refund may be recovered through the
assessment procedures established in this chapter. An assessment
issued for an erroneous refund must be issued:
(1) within two (2) years after making the refund; or
(2) within five (5) years after making the refund if the refund was
induced by fraud or misrepresentation.
(h) If, before the end of the time within which the department may
make an assessment, the department and the person agree to extend
that assessment time period, the period may be extended according to
the terms of a written agreement signed by both the department and the
person. The agreement must contain:
(1) the date to which the extension is made; and
(2) a statement that the person agrees to preserve the person's
records until the extension terminates.
The department and a person may agree to more than one (1) extension
under this subsection.
(i) If a taxpayer's federal income tax liability for a taxable year is
modified due to the assessment of a federal deficiency or the filing of
an amended federal income tax return, then the date by which the
department must issue a proposed assessment under section 1 of this
chapter for tax imposed under IC 6-3 is extended to six (6) months after
the date on which the notice of modification is filed with the
department by the taxpayer.
SOURCE: IC 6-8.1-7-1; (10)IN1323.1.19. -->
SECTION 19. IC 6-8.1-7-1, AS AMENDED BY P.L.182-2009(ss),
SECTION 254, IS AMENDED TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: Sec. 1. (a) This
subsection does not apply to the disclosure of information concerning
a conviction on a tax evasion charge. Unless in accordance with a
judicial order or as otherwise provided in this chapter, the department,
its employees, former employees, counsel, agents, or any other person
may not divulge the amount of tax paid by any taxpayer, terms of a
settlement agreement executed between a taxpayer and the department,
investigation records, investigation reports, or any other information
disclosed by the reports filed under the provisions of the law relating
to any of the listed taxes, including required information derived from
a federal return, except to:
(1) members and employees of the department;
(2) the governor;
(3) the attorney general or any other legal representative of the
state in any action in respect to the amount of tax due under the
provisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(b) The information described in subsection (a) may be revealed
upon the receipt of a certified request of any designated officer of the
state tax department of any other state, district, territory, or possession
of the United States when:
(1) the state, district, territory, or possession permits the exchange
of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be
used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person
on public welfare or a person who has made application for public
welfare may be revealed to the director of the division of family
resources, and to any director of a county office of the division of
family resources located in Indiana, upon receipt of a written request
from either director for the information. The information shall be
treated as confidential by the directors. In addition, the information
described in subsection (a) relating to a person who has been
designated as an absent parent by the state Title IV-D agency shall be
made available to the state Title IV-D agency upon request. The
information shall be subject to the information safeguarding provisions
of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to a postsecondary educational institution may
be revealed to that institution if it provides proof to the department that
the individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved postsecondary
educational institutions (as defined by IC 21-7-13-6(a)). The
department shall establish fees that all other institutions must pay to the
department to obtain information under this subsection. However, these
fees may not exceed the department's administrative costs in providing
the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor and IC 6-6-2.5 concerning the number of
gallons of special fuel sold by a supplier and the number of gallons of
special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of a
state agency of Indiana when:
(1) the state agency shows an official need for the information;
and
(2) the administrative head of the state agency agrees that any
information released will be kept confidential and will be used
solely for official purposes.
(g) The information described in subsection (a) may be revealed
upon the receipt of a written request from the chief law enforcement
officer of a state or local law enforcement agency in Indiana when it is
agreed that the information is to be confidential and to be used solely
for official purposes.
(h) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(j) may be released solely for tax collection
purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the
excise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may be disclosed
to the bureau and may be disclosed to another state if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type (IC
7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.2.
SOURCE: IC 9-13-2-188.3; (10)IN1323.1.20. -->
SECTION 20. IC 9-13-2-188.3 IS ADDED TO THE INDIANA
CODE AS A NEW SECTION TO READ AS FOLLOWS
[EFFECTIVE JANUARY 1, 2010 (RETROACTIVE)]: Sec. 188.3.
"Truck camper" means a device without motive power that is
installed in the bed of a truck to provide living quarters for persons
traveling on public highways.
SOURCE: IC 9-18-2-1; (10)IN1323.1.21. -->
SECTION 21. IC 9-18-2-1, AS AMENDED BY P.L.1-2009,
SECTION 80, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: Sec. 1. (a) Within sixty (60)
days after becoming an Indiana resident, a person must register all
motor vehicles owned by the person that:
(1) are subject to the motor vehicle excise tax under IC 6-6-5; and
(2) will be operated in Indiana.
(b) Within sixty (60) days after becoming an Indiana resident, a
person must register all commercial vehicles owned by the person that:
(1) are subject to the commercial vehicle excise tax under
IC 6-6-5.5;
(2) are not subject to proportional registration under the
International Registration Plan; and
(3) will be operated in Indiana.
(c) Within sixty (60) days after becoming an Indiana resident, a
person must register all recreational vehicles owned by the person that:
(1) are subject to the excise tax imposed under IC 6-6-5.1; and
(2)
subject to subsection (i), will be operated in Indiana.
(d) A person must produce evidence concerning the date on which
the person became an Indiana resident.
(e) Except as provided in subsection (f), an Indiana resident must
register all motor vehicles operated in Indiana.
(f) An Indiana resident who has a legal residence in a state that is
not contiguous to Indiana may operate a motor vehicle in Indiana for
not more than sixty (60) days without registering the motor vehicle in
Indiana.
(g) An Indiana resident who has registered a motor vehicle in
Indiana in any previous registration year is not required to register the
motor vehicle, is not required to pay motor vehicle excise tax under
IC 6-6-5 or the commercial vehicle excise tax under IC 6-6-5.5 on the
motor vehicle, and is exempt from property tax on the motor vehicle for
any registration year in which:
(1) the Indiana resident is:
(A) an active member of the armed forces of the United States;
and
(B) assigned to a duty station outside Indiana; and
(2) the motor vehicle is not operated inside or outside Indiana.
This subsection may not be construed as granting the bureau authority
to require the registration of any vehicle that is not operated in Indiana.
(h) When an Indiana resident registers a motor vehicle in Indiana
after the period of exemption described in subsection (g), the Indiana
resident may submit an affidavit that:
(1) states facts demonstrating that the motor vehicle is a motor
vehicle described in subsection (g); and
(2) is signed by the owner of the motor vehicle under penalties of
perjury;
as sufficient proof that the owner of the motor vehicle is not required
to register the motor vehicle during a registration year described in
subsection (g). The commission or bureau may not require the Indiana
resident to pay any civil penalty or any reinstatement or other fee that
is not also charged to other motor vehicles being registered in the same
registration year.
(i) Subsection (c)(2) does not apply to a recreational vehicle for
a calendar year if the recreational vehicle remains at a single
location throughout the calendar year.
SOURCE: IC 9-18-54; (10)IN1323.1.22. -->
SECTION 22. IC 9-18-54 IS ADDED TO THE INDIANA CODE
AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]:
Chapter 54. County Option Recreational Vehicle and Truck
Camper Registration
Sec. 1. The county executive of a county may adopt an ordinance
to apply this chapter in the county:
(1) for one (1) or more calendar years after 2009; and
(2) to recreational vehicles and truck campers located in the
county after 2009.
Sec. 2. A county executive that adopts an ordinance under
section 1 of this chapter shall include in the ordinance at least the
following:
(1) A requirement that the following are subject to
registration in the county in a calendar year:
(A) A recreational vehicle located in the county that in the
calendar year is not subject to registration as provided in
IC 9-18-2-1(i).
(B) A truck camper that in the calendar year is located in
the county for a combined period of at least thirty (30)
days.
(2) A registration fee to be paid to the county treasurer at the
time of registration under subdivision (1):
(A) for recreational vehicles referred to in subdivision
(1)(A), in an amount equal to the amount of excise tax that
would have applied under IC 6-6-5.1 for the calendar year
if the recreational vehicle had been subject to that excise
tax; and
(B) for truck campers referred to in subdivision (1)(B), in
an amount determined by the county executive.
(3) Procedures for the following:
(A) Payment of registration fees under subdivision (2) to
the county treasurer or the county treasurer's designee at
the time and in the manner established by the county
executive.
(B) Deposit of registration fee revenue by the county
treasurer into the county general fund.
(C) Enforcement of payment of registration fees under
section 4 of this chapter.
Sec. 3. A county executive that adopts an ordinance under
section 1 of this chapter may include in the ordinance requirements
for:
(1) the issuance by the county treasurer or the county
treasurer's designee of a decal upon registration of a
recreational vehicle or truck camper; and
(2) display on the recreational vehicle or truck camper of the
decal issued under subdivision (1).
Sec. 4. Payment of registration fees under section 2 of this
chapter is enforced in the manner that payment of personal
property taxes is enforced under IC 6-1.1-23.
SOURCE: IC 6-6-5.1-16; IC 6-6-5.1-18.
; (10)IN1323.1.23. -->
SECTION 23. THE FOLLOWING ARE REPEALED [EFFECTIVE
JANUARY 1, 2010 (RETROACTIVE)]: IC 6-6-5.1-16; IC 6-6-5.1-18.
SOURCE: ; (10)IN1323.1.24. -->
SECTION 24.
An emergency is declared for this act.