Note: This version of section effective until 1-1-2020. See also following version of this section, effective 1-1-2020.

Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter:

(1) Recreational vehicles.

(2) Truck campers.

(b) The excise tax is imposed:

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed on recreational vehicles.

(c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.

(d) The excise tax imposed by this chapter is due and shall be paid:

(1) for recreational vehicles, at the time the recreational vehicle is registered; and

(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.

(e) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51.

Note: This version of section effective 1-1-2020. See also preceding version of this section, effective until 1-1-2020.

Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter:

(1) Recreational vehicles.

(2) Truck campers.

(b) The excise tax is imposed:

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed on recreational vehicles.

(c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.

(d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid:

(1) for recreational vehicles, at the time the recreational vehicle is registered; and

(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.

(e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the excise tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.

(f) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.