Introduced Version






HOUSE BILL No. 1411

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-1.1-2-7; IC 6-6-5.5; IC 6-8.1; IC 9-14-1-4; IC 9-17-2-1; IC 9-18-2; IC 9-29-3-3; IC 12-13-8-2; IC 12-16-14-1; IC 21-2-12-6.1; IC 21-3-1.7-2.

Synopsis: Commercial vehicle excise tax. Repeals the commercial vehicle excise tax. Provides that commercial vehicles are subject to assessment for property taxes first due and payable after December 31, 2004.

Effective: Upon passage; January 1, 2005.





Cherry, Grubb




    January 20, 2004, read first time and referred to Committee on Ways and Means.







Introduced

Second Regular Session 113th General Assembly (2004)


PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana Constitution) is being amended, the text of the existing provision will appear in this style type, additions will appear in this style type, and deletions will appear in this style type.
Additions: Whenever a new statutory provision is being enacted (or a new constitutional provision adopted), the text of the new provision will appear in this style type. Also, the word NEW will appear in that style type in the introductory clause of each SECTION that adds a new provision to the Indiana Code or the Indiana Constitution.
Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts between statutes enacted by the 2003 Regular Session of the General Assembly.

HOUSE BILL No. 1411



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation.

Be it enacted by the General Assembly of the State of Indiana:

SOURCE: IC 6-1.1-2-7; (04)IN1411.1.1. -->     SECTION 1. IC 6-1.1-2-7, AS AMENDED BY P.L.181-1999, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 7. The following property is not subject to assessment and taxation under this article:
        (1) A commercial vessel that is subject to the net tonnage tax imposed under IC 6-6-6.
        (2) A motor vehicle or trailer that is subject to the annual license excise tax imposed under IC 6-6-5.
        (3) A boat that is subject to the boat excise tax imposed under IC 6-6-11.
        (4) Property used by a cemetery (as defined in IC 23-14-33-7) if the cemetery:
            (A) does not have a board of directors, board of trustees, or other governing authority other than the state or a political subdivision; and
            (B) has had no business transaction during the preceding calendar year.
        (5) A commercial vehicle that is subject to the annual excise tax imposed under IC 6-6-5.5.
SOURCE: IC 6-8.1-1-1; (04)IN1411.1.2. -->     SECTION 2. IC 6-8.1-1-1, AS AMENDED BY P.L.192-2002(ss), SECTION 140, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the riverboat admissions tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the gross income tax (IC 6-2.1) (repealed); the utility receipts tax (IC 6-2.3); the state gross retail and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1); the county option income tax (IC 6-3.5-6); the county economic development income tax (IC 6-3.5-7); the municipal option income tax (IC 6-3.5-8); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the alternative fuel permit fee (IC 6-6-2.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the motor vehicle excise tax (IC 6-6-5); the commercial vehicle excise tax (IC 6-6-5.5); the hazardous waste disposal tax (IC 6-6-6.6); the cigarette tax (IC 6-7-1); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the malt excise tax (IC 7.1-4-5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various county food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil inspection fee (IC 16-44-2); the emergency and hazardous chemical inventory form fee (IC 6-6-10); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-30); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-30); the underground storage tank fee (IC 13-23); the solid waste management fee (IC 13-20-22); and any other tax or fee that the department is required to collect or administer.
SOURCE: IC 6-8.1-3-1; (04)IN1411.1.3. -->     SECTION 3. IC 6-8.1-3-1, AS AMENDED BY P.L.181-1999, SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: 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) (c) The department has the primary responsibility for the administration, investigation, and enforcement of IC 4-32.

SOURCE: IC 6-8.1-4-4; (04)IN1411.1.4. -->     SECTION 4. IC 6-8.1-4-4, AS AMENDED BY P.L.222-1999, SECTION 7, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 4. (a) The department shall establish a registration center to service owners of commercial motor vehicles.
    (b) The registration center is under the supervision of the department through the motor carrier services division.
    (c) An owner or operator of a commercial motor vehicle may apply to the registration center for the following:
        (1) Vehicle registration (IC 9-18).
        (2) Motor carrier fuel tax annual permit.
        (3) Proportional use credit certificate (IC 6-6-4.1-4.7).
        (4) Certificate of operating authority.
        (5) Oversize vehicle permit (IC 9-20-3).
        (6) Overweight vehicle permit (IC 9-20-4).
        (7) Payment of the commercial vehicle excise tax imposed under IC 6-6-5.5.
    (d) Funding for the development and operation of the registration center shall be taken from the motor carrier regulation fund (IC 8-2.1-23-1).
    (e) The department shall recommend to the general assembly other functions that the registration center may perform.
SOURCE: IC 6-8.1-5-2; (04)IN1411.1.5. -->     SECTION 5. IC 6-8.1-5-2, AS AMENDED BY P.L.192-2002(ss), SECTION 143, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 2. (a) Except as otherwise provided in this section, the department may not issue a proposed assessment under section 1 of this chapter more than three (3) years after the latest of the date the return is filed, or any of the following:
        (1) the due date of the return; or
        (2) in the case of a return filed for the state gross retail or use tax, the gasoline tax, the special fuel tax, the motor carrier fuel tax, the oil inspection fee, or the petroleum severance tax, the end of the

calendar year which contains the taxable period for which the return is filed.
    (b) If a person files an adjusted gross income tax (IC 6-3), supplemental net income tax (IC 6-3-8) (repealed), county adjusted gross income tax (IC 6-3.5-1.1), county option income tax (IC 6-3.5-6), or financial institutions tax (IC 6-5.5) return that understates the person's income, as that term is defined in the particular income tax law, by at least twenty-five percent (25%), the proposed assessment limitation is six (6) years instead of the three (3) years provided in subsection (a).
    (c) In the case of the motor vehicle excise tax (IC 6-6-5), the tax shall be assessed as provided in IC 6-6-5-5 and IC 6-6-5-6 and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a vehicle as required by IC 9-18 and pay the tax due under IC 6-6-5 is considered to have failed to file a return for purposes of this article.
    (d) In the case of the commercial vehicle excise tax imposed under IC 6-6-5.5 (before its repeal), the tax shall be assessed as provided in IC 6-6-5.5 (before its repeal) and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a commercial vehicle as required by IC 9-18 and pay the tax due under IC 6-6-5.5 (before its repeal) is considered to have failed to file a return for purposes of this article.
    (e) If a person files a fraudulent, unsigned, or substantially blank return, or if a person does not file a return, there is no time limit within which the department must issue its proposed assessment.
    (f) If, before the end of the time within which the department may make an assessment, the department and the person agree to extend that assessment time period, the period may be extended according to the terms of a written agreement signed by both the department and the person. The agreement must contain:
        (1) the date to which the extension is made; and
        (2) a statement that the person agrees to preserve the person's records until the extension terminates.
The department and a person may agree to more than one (1) extension under this subsection.
    (g) If a taxpayer's federal income tax liability for a taxable year is modified due to the assessment of a federal deficiency or the filing of an amended federal income tax return, then the date by which the department must issue a proposed assessment under section 1 of this chapter for tax imposed under IC 6-3 is extended to six (6) months after the date on which the notice of modification is filed with the

department by the taxpayer.

SOURCE: IC 6-8.1-7-1; (04)IN1411.1.6. -->     SECTION 6. IC 6-8.1-7-1, AS AMENDED BY P.L.254-2003, SECTION 12, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 1. (a) This subsection does not apply to the disclosure of information concerning a conviction on a tax evasion charge. Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes, including required information derived from a federal return, except to:
        (1) members and employees of the department;
        (2) the governor;
        (3) the attorney general or any other legal representative of the state in any action in respect to the amount of tax due under the provisions of the law relating to any of the listed taxes; or
        (4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be used solely for official purposes.
    (b) The information described in subsection (a) may be revealed upon the receipt of a certified request of any designated officer of the state tax department of any other state, district, territory, or possession of the United States when:
        (1) the state, district, territory, or possession permits the exchange of like information with the taxing officials of the state; and
        (2) it is agreed that the information is to be confidential and to be used solely for tax collection purposes.
    (c) The information described in subsection (a) relating to a person on public welfare or a person who has made application for public welfare may be revealed to the director of the division of family and children, and to any county director of family and children located in Indiana, upon receipt of a written request from either director for the information. The information shall be treated as confidential by the directors. In addition, the information described in subsection (a) relating to a person who has been designated as an absent parent by the state Title IV-D agency shall be made available to the state Title IV-D agency upon request. The information shall be subject to the information safeguarding provisions of the state and federal Title IV-D programs.
    (d) The name, address, Social Security number, and place of

employment relating to any individual who is delinquent in paying educational loans owed to an institution of higher education may be revealed to that institution if it provides proof to the department that the individual is delinquent in paying for educational loans. This information shall be provided free of charge to approved institutions of higher learning (as defined by IC 20-12-21-3(2)). The department shall establish fees that all other institutions must pay to the department to obtain information under this subsection. However, these fees may not exceed the department's administrative costs in providing the information to the institution.
    (e) The information described in subsection (a) relating to reports submitted under IC 6-6-1.1-502 concerning the number of gallons of gasoline sold by a distributor, and IC 6-6-2.5 concerning the number of gallons of special fuel sold by a supplier and the number of gallons of special fuel exported by a licensed exporter or imported by a licensed transporter may be released by the commissioner upon receipt of a written request for the information.
    (f) The information described in subsection (a) may be revealed upon the receipt of a written request from the administrative head of a state agency of Indiana when:
        (1) the state agency shows an official need for the information; and
        (2) the administrative head of the state agency agrees that any information released will be kept confidential and will be used solely for official purposes.
    (g) The name and address of retail merchants, including township, as specified in IC 6-2.5-8-1(h) may be released solely for tax collection purposes to township assessors.
    (h) The department shall notify the appropriate innkeepers' tax board, bureau, or commission that a taxpayer is delinquent in remitting innkeepers' taxes under IC 6-9.
    (i) All information relating to the delinquency or evasion of the motor vehicle excise tax may be disclosed to the bureau of motor vehicles in Indiana and may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.
    (j) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable to the bureau of motor vehicles in Indiana may be disclosed to the bureau and may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5 (before its repeal).


    (k) All information relating to the delinquency or evasion of commercial vehicle excise taxes payable under the International Registration Plan may be disclosed to another state, if the information is disclosed for the purpose of the enforcement and collection of the taxes imposed by IC 6-6-5.5 (before its repeal).
    (l) This section does not apply to:
        (1) the beer excise tax (IC 7.1-4-2);
        (2) the liquor excise tax (IC 7.1-4-3);
        (3) the wine excise tax (IC 7.1-4-4);
        (4) the hard cider excise tax (IC 7.1-4-4.5);
        (5) the malt excise tax (IC 7.1-4-5);
        (6) the motor vehicle excise tax (IC 6-6-5);
        (7) the commercial vehicle excise tax (IC 6-6-5.5); and
        (8) the fees under IC 13-23.
    (m) The name and business address of retail merchants within each county that sell tobacco products may be released to the division of mental health and addiction and the alcohol and tobacco commission solely for the purpose of the list prepared under IC 6-2.5-6-14.
SOURCE: IC 6-8.1-10-4; (04)IN1411.1.7. -->     SECTION 7. IC 6-8.1-10-4, AS AMENDED BY P.L.181-1999, SECTION 8, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty.
    (b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent (100%) multiplied by:
        (1) the full amount of the tax, if the person failed to file a return; or
        (2) the amount of the tax that is not paid, if the person failed to pay the full amount of the tax.
    (c) In addition to the civil penalty imposed under this section, a person who knowingly fails to file a return with the department or fails to pay the tax due under IC 6-6-5 or IC 6-6-5.5 (before its repeal) commits a Class A misdemeanor.
    (d) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.
SOURCE: IC 9-14-1-4; (04)IN1411.1.8. -->     SECTION 8. IC 9-14-1-4, AS AMENDED BY P.L.181-1999, SECTION 9, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 4. The commissioner shall appoint and fix, subject to the approval of the governor, the salaries of the deputies, subordinate officers, clerks, and other employees necessary to carry out

this title, IC 6-6-5, IC 6-6-5.5, and IC 6-6-11.

SOURCE: IC 9-17-2-1; (04)IN1411.1.9. -->     SECTION 9. IC 9-17-2-1, AS AMENDED BY P.L.181-1999, SECTION 10, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 1. (a) Within sixty (60) days of becoming an Indiana resident, a person must obtain a certificate of title for all vehicles owned by the person that:
        (1) are subject to the motor vehicle excise tax under IC 6-6-5; and
        (2) will be operated in Indiana.
    (b) Within sixty (60) days after becoming an Indiana resident, a person shall obtain a certificate of title for all commercial vehicles owned by the person that:
        (1) are subject to the commercial vehicle excise tax under IC 6-6-5.5;
        (2) are not subject to proportional registration under the International Registration Plan; and
        (3) will be operated in Indiana.
    (c) (b) A person must produce evidence concerning the date on which the person became an Indiana resident.
SOURCE: IC 9-18-2-1; (04)IN1411.1.10. -->     SECTION 10. IC 9-18-2-1, AS AMENDED BY P.L.181-1999, SECTION 11, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 1. (a) Within sixty (60) days of becoming an Indiana resident, a person must register all motor vehicles owned by the person that:
        (1) are subject to the motor vehicle excise tax under IC 6-6-5; and
        (2) will be operated in Indiana.
    (b) Within sixty (60) days after becoming an Indiana resident, a person must register all commercial vehicles owned by the person that:
        (1) are subject to the commercial vehicle excise tax under IC 6-6-5.5;
        (2) are not subject to proportional registration under the International Registration Plan; and
        (3) will be operated in Indiana.
    (c) (b) A person must produce evidence concerning the date on which the person became an Indiana resident.
    (d) (c) Except as provided in subsection (e), (d), an Indiana resident must register all motor vehicles operated in Indiana.
    (e) (d) An Indiana resident who has a legal residence in a state that is not contiguous to Indiana may operate a motor vehicle in Indiana for not more than sixty (60) days without registering the motor vehicle in Indiana.
    (f) (e) An Indiana resident who has registered a motor vehicle in Indiana in any previous registration year is not required to register the

motor vehicle, is not required to pay motor vehicle excise tax under IC 6-6-5 or the commercial vehicle excise tax under IC 6-6-5.5 on the motor vehicle, and is exempt from property tax on the motor vehicle for any registration year in which:
        (1) the Indiana resident is:
            (A) an active member of the armed forces of the United States; and
            (B) assigned to a duty station outside Indiana; and
        (2) the motor vehicle is not operated inside or outside Indiana.
This subsection may not be construed as granting the bureau authority to require the registration of any vehicle that is not operated in Indiana.
    (g) (f) When an Indiana resident registers a motor vehicle in Indiana after the period of exemption described in subsection (f), (e), the Indiana resident may submit an affidavit that:
        (1) states facts demonstrating that the motor vehicle is a motor vehicle described in subsection (e); and
        (2) is signed by the owner of the motor vehicle under penalties of perjury;
as sufficient proof that the owner of the motor vehicle is not required to register the motor vehicle during a registration year described in subsection (f). (e). The commission or bureau may not require the Indiana resident to pay any civil penalty or any reinstatement or other fee that is not also charged to other motor vehicles being registered in the same registration year.

SOURCE: IC 9-18-2-4.5; (04)IN1411.1.11. -->     SECTION 11. IC 9-18-2-4.5, AS ADDED BY P.L.150-2001, SECTION 4, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 4.5. (a) Upon payment of the annual registration fee under IC 9-29-5, and any applicable commercial vehicle excise tax under IC 6-6-5.5, the bureau may issue a license plate for each commercial vehicle registered to the registered owner of at least twenty-five (25) commercial vehicles. The license plate issued under this section for a commercial vehicle is valid for five (5) years.
    (b) If the registered owner of at least twenty-five (25) commercial vehicles submits the application of registration for the commercial vehicles on an aggregate basis by electronic means, the bureau shall issue a certificate of registration that shall be carried at all times in the vehicle for which it is issued.
    (c) The registration for a commercial vehicle is void when the registered owner:
        (1) sells;
        (2) disposes of; or
        (3) does not renew the registration of;
the commercial vehicle. Neither the certificate of registration nor the plate may be transferred to another vehicle.
    (d) This section does not relieve the owner of the vehicle from payment of any applicable commercial vehicle excise tax under IC 6-6-5.5 property taxes on a yearly basis.
    (e) The bureau shall adopt rules under IC 4-22-2 necessary to administer this section.
SOURCE: IC 9-18-2-15; (04)IN1411.1.12. -->     SECTION 12. IC 9-18-2-15, AS AMENDED BY P.L.2001-176, SECTION 5, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 15. (a) Except as provided in subsection (b), a person who:
        (1) owns a vehicle that is subject to the motor vehicle excise tax under IC 6-6-5; or the commercial vehicle excise tax under IC 6-6-5.5;
        (2) is leasing the vehicle to another person; and
        (3) has agreed to register the vehicle as a condition of the lease;
may apply for and obtain the registration in any county.
    (b) If a vehicle is being registered subject to the International Registration Plan, the vehicle shall be registered at the department of state revenue under rules adopted under IC 4-22-2.
    (c) A vehicle that is being leased and is not subject to the motor vehicle excise tax under IC 6-6-5 may be registered in any county.
SOURCE: IC 9-18-2-16; (04)IN1411.1.13. -->     SECTION 13. IC 9-18-2-16, AS AMENDED BY P.L.63-2000, SECTION 1, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 16. (a) A person who owns a vehicle must sign an application in ink to register the vehicle.
    (b) An application to register a vehicle must contain the following:
        (1) The:
            (A) name, bona fide residence, and mailing address, including the name of the county, of the person who owns the vehicle; or
            (B) business address, including the name of the county, of the person that owns the vehicle if the person is a firm, a partnership, an association, a corporation, a limited liability company, or a unit of government.
        If the vehicle that is being registered has been leased and is subject to the motor vehicle excise tax under IC 6-6-5, or the commercial vehicle excise tax under IC 6-6-5.5, the application must contain the address of the person who is leasing the vehicle. If the vehicle that is being registered has been leased and is not subject to the motor vehicle excise tax under IC 6-6-5, or the commercial vehicle excise tax under IC 6-6-5.5, the application must contain the address of the person who owns the vehicle, the

person who is the lessor of the vehicle, or the person who is the lessee of the vehicle. If a leased vehicle is to be registered under the International Registration Plan, the registration procedures are governed by the terms of the plan.
        (2) A brief description of the vehicle to be registered, including the following information if available:
            (A) The name of the manufacturer of the vehicle.
            (B) The vehicle identification number.
            (C) The manufacturer's rated capacity if the vehicle is a truck, tractor, trailer, or semitrailer.
            (D) The type of body of the vehicle.
            (E) The model year of the vehicle.
            (F) Any other information reasonably required by the bureau to enable the bureau to determine if the vehicle may be registered. The bureau may request the person applying for registration to provide the vehicle's odometer reading.
        (3) A space on the application in which the person registering the vehicle may indicate the person's desire to donate money to organizations that promote the procurement of organs for anatomical gifts. The space on the application must:
            (A) allow the person registering the vehicle to indicate the amount the person desires to donate; and
            (B) provide that the minimum amount a person may donate is one dollar ($1).
        Funds collected under this subdivision shall be deposited with the treasurer of state in a special account. The auditor of state shall monthly distribute the money in the special account to the anatomical gift promotion fund established by IC 16-19-3-26. The bureau may deduct from the funds collected under this subdivision the costs incurred by the bureau in implementing and administering this subdivision.
    (c) The department of state revenue may audit records of persons who register trucks, trailers, semitrailers, buses, and rental cars under the International Registration Plan to verify the accuracy of the application and collect or refund fees due.

SOURCE: IC 9-18-2-41; (04)IN1411.1.14. -->     SECTION 14. IC 9-18-2-41, AS AMENDED BY P.L.181-1999, SECTION 14, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 41. (a) In addition to:
        (1) the penalty described under section 40 of this chapter; and
        (2) any judgment assessed under IC 34-28-5 (or IC 34-4-32 before its repeal);
a person who violates section 1 of this chapter shall be assessed a

judgment equal to the amount of excise tax due under IC 6-6-5 or IC 6-6-5.5 on the vehicle involved in the violation.
    (b) The clerk of the court shall do the following:
        (1) Collect the additional judgment described under subsection (a) in an amount specified by a court order.
        (2) Transfer the additional judgment to the county auditor on a calendar year basis.
    (c) The auditor shall distribute the judgments described under subsection (b) to law enforcement agencies, including the state police department, responsible for issuing citations to enforce section 1 of this chapter.
    (d) The percentage of funds distributed to a law enforcement agency under subsection (c):
        (1) must equal the percentage of the total number of citations issued by the law enforcement agency for the purpose of enforcing section 1 of this chapter during the applicable year; and
        (2) may be used for the following:
            (A) Any law enforcement purpose.
            (B) Contributions to the pension fund of the law enforcement agency.

SOURCE: IC 9-29-3-3; (04)IN1411.1.15. -->     SECTION 15. IC 9-29-3-3, AS AMENDED BY P.L.181-1999, SECTION 16, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 3. The service charge for each excise tax collection made under IC 6-6-5 or IC 6-6-5.5 is eighty-five cents ($0.85).
SOURCE: IC 12-13-8-2; (04)IN1411.1.16. -->     SECTION 16. IC 12-13-8-2, AS AMENDED BY P.L.181-1999, SECTION 17, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 2. Each county shall establish a county medical assistance to wards fund. The fund shall be funded by the following:
        (1) A tax levy on the property located in each county.
        (2) The financial institutions tax (IC 6-5.5) and motor vehicle excise taxes (IC 6-6-5) and commercial vehicle excise taxes (IC 6-6-5.5) that are allocated to the fund.
SOURCE: IC 12-16-14-1; (04)IN1411.1.17. -->     SECTION 17. IC 12-16-14-1, AS AMENDED BY P.L.181-1999, SECTION 18, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 1. A county hospital care for the indigent fund is established in each county. The fund consists of the following:
        (1) A tax levy on the property located in each county.
        (2) The financial institutions tax (IC 6-5.5) and motor vehicle excise taxes (IC 6-6-5) and commercial vehicle excise taxes (IC 6-6-5.5) that are allocated to the fund.
SOURCE: IC 21-2-12-6.1; (04)IN1411.1.18. -->     SECTION 18. IC 21-2-12-6.1, AS AMENDED BY P.L.192-2002(ss), SECTION 163, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 6.1. (a) The county supplemental school financing tax revenues shall be deposited in the county supplemental school distribution fund. In addition, for purposes of allocating distributions of tax revenues collected under IC 6-5.5, IC 6-6-5, IC 6-6-5.5, or IC 6-6-6.5, the county supplemental school financing tax shall be treated as if it were property taxes imposed by a separate taxing unit. Thus, the appropriate portion of those distributions shall be deposited in the county supplemental school distribution fund.
    (b) The entitlement of each school corporation from the county supplemental school distribution fund for each calendar year after 2000 shall be the greater of:
        (1) the amount of its entitlement for the calendar year 2000 from the tax levied under this chapter; or
        (2) an amount equal to twenty-seven dollars and fifty cents ($27.50) times its ADM.
SOURCE: IC 21-3-1.7-2; (04)IN1411.1.19. -->     SECTION 19. IC 21-3-1.7-2, AS AMENDED BY P.L.276-2003, SECTION 25, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2005]: Sec. 2. As used in this chapter, "excise tax revenue" means the amount of:
        (1) financial institution excise tax revenue (IC 6-5.5); plus
        (2) the motor vehicle excise taxes (IC 6-6-5); and the commercial vehicle excise taxes (IC 6-6-5.5);
the school corporation received for deposit in the school corporation's general fund in a year. The excise tax revenue for a charter school is zero (0).
SOURCE: IC 6-6-5.5; (04)IN1411.1.20. -->     SECTION 20. IC 6-6-5.5 IS REPEALED [EFFECTIVE JANUARY 1, 2005].
SOURCE: ; (04)IN1411.1.21. -->     SECTION 21. [EFFECTIVE UPON PASSAGE] (a) This SECTION applies only to a vehicle subject to the commercial motor vehicle excise tax imposed under IC 6-6-5.5, as in effect before its repeal by this act.
    (b) Notwithstanding any other law, a vehicle described in subsection (a) is subject to assessment under IC 6-1.1 on assessment dates after February 29, 2004, for property taxes first due and payable after December 31, 2004. The owner of the vehicle shall file a personal property tax return in 2004 as required under IC 6-1.1-3.
    (c) For property taxes first due and payable in 2005, the department of local government finance shall increase each taxing

units's maximum property tax levy by:
        (1) the amount of commercial vehicle excise taxes received by the unit in 2004; multiplied by
        (2) the assessed value growth quotient determined under IC 6-1.1-18.5-2 to calculate maximum property taxes levies for 2005.
    (d) This SECTION expires January 1, 2006.

SOURCE: ; (04)IN1411.1.22. -->     SECTION 22. An emergency is declared for this act.