Indiana § 6-6-16-6 - Distributions; apportionment among taxing districts in the county

§ 6-6-16-6. Distributions; apportionment among taxing districts in the county

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.

(d) The county treasurer shall deposit vehicle sharing excise tax 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.

(e) The county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.

(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.

(g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215.

IC 6-6-16-6Distributions; apportionment among taxing districts in the county Note: This version of section effective 1-1-2027. See also preceding version of this section, effective until 1-1-2027.

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.

(d) The county treasurer shall deposit vehicle sharing excise tax 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.

(e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.

(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.

(g) All distributions from the vehicle sharing excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215; P.L.157-2026, SEC.160.

IC 6-7ARTICLE 7. TOBACCO TAXES

Ch. 1.Cigarette Tax Ch. 2.Tobacco Products Tax Ch. 3.Controlled Substance Excise Tax Ch. 4.Electronic Cigarette Tax

IC 6-7-1Chapter 1. Cigarette Tax

6-7-1-0.3Repealed 6-7-1-0.4Repealed 6-7-1-1Purpose; liability for tax 6-7-1-2"Cigarette" 6-7-1-3"Individual package" 6-7-1-4"Person" or "company" 6-7-1-5"Department" 6-7-1-6"Distributor" 6-7-1-7"Retailer" 6-7-1-7.5"Consumer" 6-7-1-8"Consumption", "consume" 6-7-1-9"Stamps" 6-7-1-10"Counterfeit stamp" 6-7-1-11"Drop shipment" 6-7-1-12Rate of taxation 6-7-1-13Repealed 6-7-1-13.5Carriers; liability for unpaid taxes 6-7-1-14Levy, assessment, and imposition of tax on cigarettes; payment of tax evidenced by stamps; separation of price and tax 6-7-1-15Department as official agent of state to administer and enforce chapter; salaries and expenses; powers 6-7-1-15.1Metered tax stamping machines; recharging 6-7-1-16Distributor's registration certificate; application fee; bond; refunds 6-7-1-16.5Circumstances under which the department may institute a suit upon a distributor's bond or letter of credit; supplemental to other remedies 6-7-1-17Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond 6-7-1-17.2Revocation or suspension of distributor's registration certificate; hearings 6-7-1-17.5Credit against the cost of certain stamps 6-7-1-18Invoices 6-7-1-18.5Cigarette tax inapplicable to certain sales or other dispositions; exception; burden of proof 6-7-1-19Distributors' records and reports 6-7-1-19.5Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions 6-7-1-20Repealed 6-7-1-21Selling packages with counterfeit stamps; affixing used stamps; offenses 6-7-1-22Record keeping violations; offense 6-7-1-23Other violations; offense 6-7-1-24Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions 6-7-1-25Search warrants for untaxed cigarettes 6-7-1-26Repealed 6-7-1-27Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps 6-7-1-28Repealed 6-7-1-28.1Taxes, registration fees, fines, and penalties collected; disposition 6-7-1-29Repealed 6-7-1-29.1Cigarette tax fund; annual appropriations to department of natural resources and state construction fund 6-7-1-29.3Cigarette tax fund; deposit to clean water fund 6-7-1-30Repealed 6-7-1-30.1Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition 6-7-1-30.2Appropriations for local health funds 6-7-1-30.5Repealed 6-7-1-31Repealed 6-7-1-31.1Cities and towns; cumulative capital improvement fund; use 6-7-1-32Repealed 6-7-1-32.1Repealed 6-7-1-33Repealed 6-7-1-34Repealed 6-7-1-35Tax evasion; unlawful advertising 6-7-1-36Evasion of tax; offense 6-7-1-37Electronic filing of reports and remitting of taxes 6-7-1-38Civil penalties