6-6-5-7.4. Refund of taxes paid for vehicle used in other state

IN Code § 6-6-5-7.4 (2019) (N/A)
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Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date:

(1) the owner registers the vehicle for use in another state;

(2) the owner pays tax for use of the vehicle to another state for the same time period which the tax was paid under this chapter; and

(3) the amount of the refund is at least four dollars ($4).

(b) The refund provided under subsection (a) is equal to:

(1) the annual vehicle excise tax paid for use of the vehicle by the owner of the vehicle for the year; minus

(2) the sum of:

(A) one-twelfth (1/12) of the annual vehicle excise tax paid for use of the vehicle for each full or partial calendar month between the date the annual vehicle excise tax was due and the date the owner registered the vehicle for use in another state; and

(B) a fee of three dollars ($3) to cover costs of processing the refund.

The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1.

(c) To claim the refund provided by this section, the owner of the vehicle must provide the bureau with:

(1) a request for a refund on a form furnished by the bureau; and

(2) proof that a tax described in subsection (a)(2) was paid.

As added by P.L.335-1989(ss), SEC.12. Amended by P.L.184-2007, SEC.4; P.L.3-2008, SEC.65; P.L.256-2017, SEC.34.