Due date for tax on registered semitrailers; vouchers
Sec. 9. (a) The excise tax on a semitrailer that is registered on a
permanent basis shall be due on or before the regular date each year
in which the owner is required to renew such registration under the
terms of the International Registration Plan or under rules adopted by
the bureau under IC 9-18-10-3. The excise tax shall be paid at the
time the registration is renewed by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of the right to
renew the permanent registration and shall be in addition to all other
conditions prescribed by law.
(b) The excise tax on a semitrailer that is registered on a five (5)
year basis under IC 9-18-10-2 is due before February 1 of each year.
(c) The excise tax on a semitrailer that is subject to the
International Registration Plan and is registered on a five (5) year
basis is due before April 1 of each year. If the department adopts
staggered registration under IC 9-18-2-7, the excise tax on a
semitrailer that is subject to the International Registration Plan and
is registered on a five (5) year basis is due on or before the first day
of the month in which the owner is required to purchase or renew the
apportioned plate.
(d) A voucher from the department showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a).
As added by P.L.181-1999, SEC.2.
Last modified: May 28, 2006