Manner of imposition, payment, and collection; filing of returns
Sec. 10. (a) Except as otherwise provided in this section, the auto
rental excise tax shall be imposed, paid, and collected in the same
manner that the state gross retail tax is imposed, paid, and collected
under IC 6-2.5.
(b) Each retail merchant filing a return for the auto rental excise
tax shall indicate in the return:
(1) all locations in Indiana where the retail merchant collected
auto rental excise taxes; and
(2) the amount of auto rental excise taxes collected at each
location.
(c) The return to be filed for the payment of the auto rental excise
tax may be either a separate return or may be combined with the
return filed for the payment of the state gross retail tax, as prescribed
by the department of state revenue.
As added by P.L.19-1986, SEC.18.
Last modified: May 28, 2006