IC 6-6-5-2: Vehicle excise tax; imposition; proof of payment of property tax not required; unpaid tax

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter:

(1) Passenger motor vehicles.

(2) Motorcycles.

(3) Motor driven cycles.

(4) Collector vehicles.

(5) Except for a trailer described in section 0.5(2) of this chapter, trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less.

(6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less.

(7) Mini-trucks.

(8) Military vehicles.

(b) The vehicle excise tax is imposed on a vehicle:

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.

(c) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.

(d) Subject to subsection (e), the vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

(e) If the vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the vehicle excise tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.