Chapter 9 - AUTO RENTAL EXCISE TAX
- Section 6-6-9-1 - "Department" defined
- Section 6-6-9-2 - "Gross retail income" defined
- Section 6-6-9-3 - "Passenger motor vehicle" defined
- Section 6-6-9-4 - "Person" defined
- Section 6-6-9-5 - "Retail merchant" defined
- Section 6-6-9-6 - "Truck" defined
- Section 6-6-9-7 - Imposition of tax; amount
- Section 6-6-9-8 - Exemption of certain trucks and peer to peer vehicle sharing
- Section 6-6-9-9 - Liability for tax
- Section 6-6-9-10 - Manner of imposition, payment, and collection; filing of returns
- Section 6-6-9-11 - [Effective Until 7/1/2024] Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants
- Section 6-6-9-11 - [Effective 7/1/2024] Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants