{"data":{"id":"us-in/ic-6-6-5.5-10","jurisdiction":"us-in","citation":"IC 6-6-5.5-10","heading":"Tax on registered vehicles","body":"Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate determined by the following formula:\nSTEP ONE: Determine the number of months remaining until the vehicle's next registration date. A partial month shall be rounded to one (1) month.\nSTEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).\nSTEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product.\n(b) A vehicle that is registered with the department under IC 9-18-2-4.6 (before its expiration) or IC 9-18.1-13-3 or the bureau after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration) or IC 9-18.1 shall be taxed at a rate determined by the formula set forth in subsection (a).\n(c) This subsection applies after December 31, 2016. A vehicle described in subsection (a) or (b) that has a renewal registration period described in IC 9-18.1-11-3(b) shall be taxed at the annual excise tax rate for the vehicle's current registration period.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 5.5. Commercial Vehicle Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-5.5-10","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8c9c28470cf99fafc494a0109570d08ae6cb9b8520fcb6b738d2636ef19a4c4b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-5.5-9","next":"us-in/ic-6-6-5.5-11"},"notice":"GroundRules: Original legal text. Not legal advice."}