Indiana § 6-6-16-5 - Manner of imposition; payment; collection; filing of return
Full text of Indiana Indiana Code § 6-6-16-5 — Manner of imposition; payment; collection; filing of return, with citation guidance and answers to common questions.
§ 6-6-16-5. Manner of imposition; payment; collection; filing of return
Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.
(b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax.
(c) The return to be filed for the payment of the vehicle sharing excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, in a manner prescribed by the department.
As added by P.L.108-2019, SEC.128.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-6-16-5
What does Indiana Code § 6-6-16-5 cover?
Section 6-6-16-5 ("Manner of imposition; payment; collection; filing of return") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-6-16-5?
A common citation format is "Indiana Code § 6-6-16-5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-6-16-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.