Tax administration, collection, and enforcement; motor vehicle
excise tax; commercial vehicle excise taxes
Sec. 1. (a) The department has the primary responsibility for the
administration, collection, and enforcement of the listed taxes. In
carrying out that responsibility, the department may exercise all the
powers conferred on it under this article in respect to any of those
taxes.
(b) In the case of the motor vehicle excise tax, the department has
the responsibility to act only in the investigation, assessment,
collection, and enforcement of the tax in instances of delinquency or
evasion. Primary responsibility for the administration and collection
of the tax remains with the agencies named in IC 6-6-5.
(c) In the case of commercial vehicle excise taxes that are payable
to the bureau of motor vehicles and are not subject to apportionment
under the International Registration Plan, the department has the
responsibility to act only in the investigation, assessment, collection,
and enforcement of the tax in instances of delinquency or evasion.
Primary responsibility for the administration and collection of the tax
remains with the bureau of motor vehicles.
(d) The department has the primary responsibility for the
administration, investigation, and enforcement of IC 4-32.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999,
SEC.4.
Last modified: May 28, 2006