2019 Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 5. Motor Vehicle Excise Tax
6-6-5-5.2. Credit for certain veterans who are not eligible for a property tax deduction
Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013.
(b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit under any of the following:
(1) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of the United States during any of its wars.
(B) The individual received an honorable discharge.
(C) The individual has a disability with a service connected disability of ten percent (10%) or more.
(D) The individual's disability is evidenced by:
(i) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or
(ii) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section.
(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13.
(2) The individual meets all the following requirements:
(A) The individual served in the military or naval forces of the United States for at least ninety (90) days.
(B) The individual received an honorable discharge.
(C) The individual either:
(i) has a total disability; or
(ii) is at least sixty-two (62) years of age and has a disability of at least ten percent (10%).
(D) The individual's disability is evidenced by:
(i) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs; or
(ii) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section.
(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-14.
(3) The individual meets both of the following requirements:
(A) The individual is the surviving spouse of any of the following:
(i) An individual who would have been eligible for a credit under this section if the individual had been alive in 2013 and this section had been in effect in 2013.
(ii) An individual who received a credit under this section in the previous calendar year.
(iii) A World War I veteran.
(B) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16.
(c) The amount of the credit that may be claimed under this section is equal to the lesser of the following:
(1) The amount of the excise tax liability for the individual's vehicle as determined under section 3 or 3.5 of this chapter, as applicable.
(2) Seventy dollars ($70).
(d) The maximum number of motor vehicles for which an individual may claim a credit under this section is two (2).
(e) An individual may not claim a credit under both:
(1) this section; and
(2) section 5 of this chapter.
(f) The credit allowed by this section must be claimed on a form prescribed by the bureau. An individual claiming the credit must attach to the form an affidavit from the county auditor stating that the claimant does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16.
As added by P.L.293-2013(ts), SEC.19. Amended by P.L.256-2017, SEC.27.
