License branches; administration and collection of taxes; bank or
credit cards; report; distribution of credited delinquent taxes
Sec. 9. (a) The bureau, in the administration and collection of
the annual license excise tax imposed by this chapter, may utilize the
services and facilities of license branches operated under IC 9-16 in
its administration of the motor vehicle registration laws of the state
of Indiana. The license branches may be so utilized in accordance
with such procedures, in such manner, and to such extent as the
bureau shall deem necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, in the event the bureau shall utilize such license
branches in the collection of excise tax, the following apply:
(1) The excise taxes so collected by each license branch, less
any refunds made by the license branch, shall be deposited
daily by the license branch in a separate account in a
depository duly designated by the state board of finance. The
county treasurer of the county for which the collections are
due may withdraw funds from the account at least two (2)
times each week. The county treasurer is responsible for the
safekeeping and investment of money withdrawn by the county
treasurer under this subsection. Before the eleventh day of the
month following the month in which the collections are made,
the bureau of motor vehicles shall report the excise taxes
collected and refunds made outside the county to the county
treasurer of the county to which the collections are due and the
refunds apply. The bureau shall forward a copy of this excise
tax report to the county auditor of the county.
(2) A license branch shall each week forward a report to the
county auditor of the county to whom the collections are due,
showing the excise tax collected on each vehicle, each refund
on a vehicle, and a copy of each registration certificate for all
collections and refunds within the county.
(3) Each license branch shall also report to the bureau all
excise taxes collected and refunds made under this chapter in
the same manner and at the same time as registration fees are
reported.
(4) Premiums for insurance to protect the funds collected by
license branches against theft shall be paid by the bureau,
except that the bureau may issue blanket coverage for all
branches at its discretion. At the discretion of the bureau, the
bureau may:
(A) self-insure to cover the activities of the license
branches; or
(B) rather than purchase a bond or crime policy for each
branch, purchase a single blanket bond or crime insurance
policy endorsed to include faithful performance to cover
all branches.
(5) If the services of a license branch are used by the bureau in
the collection of the excise tax imposed by this chapter, the
license branch shall collect the service charge prescribed under
IC 9-29 for each vehicle registered upon which an excise tax
is collected by that branch.
(6) If the excise tax imposed by this chapter is collected by the
department of state revenue, the money collected shall be
deposited in the state general fund to the credit of the
appropriate county and reported to the bureau of motor
vehicles on the first working day following the week of
collection. Except as provided in subdivision (7), any amount
collected by the department which represents interest or a
penalty shall be retained by the department and used to pay its
costs of enforcing this chapter.
(7) This subdivision applies only to interest or a penalty
collected by the department of state revenue from a person
who:
(A) fails to properly register a vehicle as required by
IC 9-18 and pay the tax due under this chapter; and
(B) during any time after the date by which the vehicle
was required to be registered under IC 9-18 displays on
the vehicle a license plate issued by another state.
The total amount collected by the department that represents
interest or a penalty, minus a reasonable amount determined by
the department to represent its administrative expenses, shall
be deposited in the state general fund for the credit of the
county in which the person resides. The amount shall be
reported to the bureau of motor vehicles on the first working
day following the week of collection.
The bureau may contract with a bank card or credit card vendor for
acceptance of bank or credit cards. However, if there is a vendor
transaction charge or discount fee, whether billed to the bureau or
charged directly to the bureau's account, the bureau shall collect from
the person using the card an official fee that may not exceed the
highest transaction charge or discount fee charged to the bureau by
bank or credit card vendors during the most recent collection period.
This fee may be collected regardless of retail merchant agreements
between the bank and credit card vendors that may prohibit such a
fee. The fee is a permitted additional charge under IC 24-4.5-3-202.
(b) On or before April 1 of each year the bureau shall provide to
the auditor of state the amount of motor vehicle excise taxes
collected for each county for the preceding year.
(c) On or before May 10 and November 10 of each year the
auditor of state shall distribute to each county one-half (1/2) of:
(1) the amount of delinquent taxes; and
(2) any penalty or interest described in subsection (a)(7);
that have been credited to the county under subsection (a). There is
appropriated from the state general fund the amount necessary to
make the distributions required by this subsection. The county
auditor shall apportion and distribute the delinquent tax distributions
to the taxing units in the county at the same time and in the same
manner as excise taxes are apportioned and distributed under section
10 of this chapter.
(d) The commissioner of insurance shall prescribe the form of
the bonds or crime policies required by this section.
(Formerly: Acts 1969, c.423, s.9; Acts 1971, P.L.73, SEC.5; Acts
1972, P.L.55, SEC.2; Acts 1973, P.L.54, SEC.6.) As amended by Acts
1977(ss), P.L.8, SEC.3; P.L.42-1986, SEC.5; P.L.335-1989(ss),
SEC.15; P.L.2-1991, SEC.46; P.L.44-1992, SEC.3; P.L.49-1995,
SEC.7; P.L.62-1996, SEC.1; P.L.115-1998, SEC.1; P.L.70-1998,
SEC.2.
Last modified: May 28, 2006