Chapter 15 - HEAVY EQUIPMENT RENTAL EXCISE TAX
- Section 6-6-15-1 - Applicability
- Section 6-6-15-2 - Definitions
- Section 6-6-15-3 - Imposition of the heavy equipment rental excise tax; rate of tax; collection
- Section 6-6-15-4 - Exemptions
- Section 6-6-15-5 - Liability for tax; collection
- Section 6-6-15-6 - Payment and sourcing of the tax; credit for misclassification
- Section 6-6-15-7 - [Effective Until 7/1/2024] Heavy equipment rental excise tax account; distributions and apportionment of the tax
- Section 6-6-15-7 - [Effective 7/1/2024] Heavy equipment rental excise tax account; distributions and apportionment of the tax