140 Ind. Admin. Code 2-1-3

Current through September 18, 2024

Section 140 IAC 2-1-3 - Valuation of unlisted vehicles

Authority: IC 9-14-8-3

Affected: IC 4-21.5; IC 6-6-5-3

Sec. 3.

Whenever the FADP of a vehicle does not appear in the publication compiling the manufacturer's price information, which the bureau uses, then the bureau shall classify the vehicle based on information known to the bureau. The registrant may provide the bureau with receipts to assist in the bureau's valuation, but those receipts are not determinative of the vehicle's tax value. The registrant may seek administrative review under IC 4-21.5 of the bureau's tax value determined under this section.

140 IAC 2-1-3

Bureau of Motor Vehicles; Vehicle Excise Tax Rule III; filed Dec 22, 1971: Rules and Regs. 1972, p. 10; filed Sep 23, 1988, 8:30 a.m.: 12 IR 246; readopted filed Jul 30, 2001, 10:24 a.m.: 24 IR 4228; readopted filed Nov 14, 2007, 1:31 p.m.: 20071212-IR-140070562RFA; filed Oct 7, 2008, 10:23 a.m.: 20081105-IR-140080215FRA

Readopted filed 11/3/2014, 1:43 p.m.: 20141203-IR-140140375RFA

Filed 10/5/2017, 9:34 a.m.: 20171101-IR-140160492FRA

The readopted version of this section by 6/28/2023, 2:55 p.m.: 20230726-IR-140230399RFA is not yet available.