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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
CHAPTER 9. Auto Rental Excise Tax
- 6-6-9-1. "Department" defined
- 6-6-9-2. "Gross retail income" defined
- 6-6-9-3. "Passenger motor vehicle" defined
- 6-6-9-4. "Person" defined
- 6-6-9-5. "Retail merchant" defined
- 6-6-9-6. "Truck" defined
- 6-6-9-7. Imposition of tax; amount
- 6-6-9-8. Exemption of certain trucks
- 6-6-9-9. Liability for tax
- 6-6-9-10. Manner of imposition, payment, and collection; filing of returns
- 6-6-9-11. Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants
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