Introduced Version






HOUSE BILL No. 1303

_____


DIGEST OF INTRODUCED BILL



Citations Affected: IC 6-6-5.1 .

Synopsis: Taxation of recreational vehicles and truck campers. Provides that recreational vehicles and truck campers are subject to an excise tax instead of the ad valorem property tax on personal property.

Effective: January 1, 2004.





Kruse




    January 13, 2003, read first time and referred to Committee on Ways and Means.







Introduced

First Regular Session 113th General Assembly (2003)


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 2002 Regular or Special Session of the General Assembly.

HOUSE BILL No. 1303



    A BILL FOR AN ACT to amend the Indiana Code concerning taxation and to make an appropriation.

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

    SECTION 1. IC 6-6-5.1 IS ADDED TO THE INDIANA CODE AS A NEW CHAPTER TO READ AS FOLLOWS [EFFECTIVE JANUARY 1, 2004]:
     Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers
    Sec. 1. This chapter does not apply to the following:
        (1) Vehicles subject to the motor vehicle excise tax under IC 6-6-5.
        (2) Vehicles owned or leased and operated by the United States, the state, or political subdivisions of the state.
        (3) Mobile homes.
        (4) Vehicles assessed under IC 6-1.1-8.
        (5) Vehicles subject to the commercial vehicle excise tax under IC 6-6-5.5.
        (6) Trailers subject to the annual excise tax imposed under IC 6-6-5-5.5.
        (7) Buses (as defined in IC 9-13-2-17 (a)).


        (8) Vehicles owned or leased and operated by an institution of higher education (as defined in IC 6-3-3-5 (d)).
        (9) Vehicles owned or leased and operated by a volunteer fire department (as defined in IC 36-8-12-2 ).
        (10) Vehicles owned or leased and operated by a volunteer emergency ambulance service that:
            (A) meets the requirements of IC 16-31; and
            (B) has only members that serve for no compensation or a nominal annual compensation of not more than three thousand five hundred dollars ($3,500).
        (11) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1.
        (12) Farm wagons.
        (13) Recreational vehicles and truck campers in the
inventory of recreational vehicles and truck campers held for sale by a manufacturer, distributor, or dealer in the course of business.
    Sec. 2. As used in this chapter, "bureau" means the bureau of motor vehicles.
    Sec. 3. As used in this chapter, "last preceding annual excise tax liability" means the amount of excise tax liability:
        (1) to which the recreational vehicle or truck camper was subject;
        (2) to which the recreational vehicle would have been subject if the vehicle had been registered; or
        (3) in the case of a truck camper, to which the truck camper would have been subject if the truck camper had been owned by the owner and located in Indiana;
on the owner's last preceding regular annual registration date.
    Sec. 4. As used in this chapter, "mobile home" has the meaning set forth in IC 6-1.1-7-1.
    Sec. 5. As used in this chapter, "owner" means:
        (1) in the case of a recreational vehicle, the person in whose name the vehicle is registered under IC 9-18; or
        (2) in the case of a truck camper, the person holding title to the truck camper.
    Sec. 6.
As used in this chapter, "recreational vehicle" means a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the public highways.
    Sec. 7. As used in this chapter, "trailer" means a device having a gross vehicle weight equal to or less than three thousand (3,000) pounds that is pulled behind a vehicle and subject to annual registration as a condition of its operation on the public highways

under Indiana's motor vehicle registration laws. The term includes any utility trailer, boat trailer, or other two (2) wheeled trailer.
    Sec. 8. As used in this chapter, "truck camper" means a device without motive power installed in the bed of a truck to provide living quarters for persons traveling upon the public highways.

     Sec. 9. As used in this chapter, "vehicle" means a vehicle subject to annual registration as a condition of its operation on the public highways under Indiana's motor vehicle registration laws.
     Sec. 10. (a) There is imposed an annual license excise tax upon recreational vehicles and truck campers. The excise tax is imposed instead of the ad valorem property tax levied for state or local purposes but in addition to any registration fees imposed on recreational vehicles.
    (b) The tax imposed by this chapter is a listed tax and subject to IC 6-8.1.
    (c) A recreational vehicle subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes and is not subject to ad valorem taxes, regardless of whether the recreational vehicle is registered under the motor vehicle registration laws. A person may not be required to give proof of the payment of ad valorem property taxes as a condition to the registration of any recreational vehicle subject to the tax imposed by this chapter.
    (d) A truck camper subject to this chapter may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes and is not subject to ad valorem taxes.
    Sec. 11. (a) As the basis for measuring the tax imposed by this chapter, the bureau shall determine the value of each recreational vehicle and truck camper as of the time it is first offered for sale as a new vehicle or truck camper in Indiana. The bureau shall adopt rules under IC 4-22-2 for determining the value of recreational vehicles and truck campers by using the factory advertised delivered price or the port of entry price.
    (b) If the bureau is unable to ascertain a value by the method for a recreational vehicle, truck camper, class of recreational vehicles, or class of truck campers because the recreational vehicle or truck camper is a specially constructed recreational vehicle or truck camper or for any other reason, the bureau shall determine, from available information, the true tax value subject to review and adjustment by the department of local government finance.
    (c) For each recreational vehicle and truck camper, beginning with the 1990 model year, the bureau shall reduce the value

determined under subsection (a) or (b) by dividing:
        (1) the price determined under subsection (a) or (b); by
        (2) one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles as published by the Bureau of Labor Statistics of the United States Department of Labor.
    Sec. 12. After determining the value of a recreational vehicle or truck camper under section 11 of this chapter, the bureau shall classify every vehicle or truck camper in its proper class according to the following classification plan:
    Class    I     less than $ 1,500
    Class    II     at least $ 1,500     but less than $ 2,250
    Class    III     at least $ 2,250     but less than $ 3,000
    Class    IV     at least $ 3,000     but less than $ 4,000
    Class    V     at least $ 4,000     but less than $ 5,500
    Class    VI     at least $ 5,500     but less than $ 7,000
    Class    VII     at least $ 7,000     but less than $ 8,500
    Class    VIII     at least $ 8,500     but less than $10,000
    Class    IX     at least $10,000     but less than $12,500
    Class    X     at least $12,500     but less than $15,000
    Class    XI     at least $15,000     but less than $18,000
    Class    XII     at least $18,000     but less than $22,000
    Class    XIII     at least $22,000     but less than $25,000
    Class    XIV     at least $25,000     but less than $30,000
    Class    XV     at least $30,000     but less than $35,000
    Class    XVI     at least $35,000     but less than $42,500
    Class    XVII     at least $42,500     but less than $50,000
    Class    XVIII     at least $50,000     but less than $60,000
    Class    XIX     at least $60,000     but less than $70,000
    Class    XX     at least $70,000     but less than $80,000
    Class    XXI     at least $80,000     but less than $90,000
    Class    XXII     at least $90,000     but less than $100,000
    Class    XXIII     at least $100,000
    Sec. 13. (a) The amount of tax imposed by this chapter shall be based upon the classification of the recreational vehicle or truck camper under section 12 of this chapter and the age of the recreational vehicle or truck camper under the schedule set out in subsection (c) or (d).
    (b) If a person that owns a recreational vehicle or truck camper is entitled to an ad valorem property tax assessed valuation deduction under IC 6-1.1-12-13 , IC 6-1.1-12-14 , IC 6-1.1-12-16 , or

IC 6-1.1-12-17.4 in a year in which an excise tax is imposed by this chapter and any part of the deduction is unused after allowance of the deduction on real property and personal property owned by the person, the person is entitled to a credit that reduces the annual excise tax imposed by this chapter. The amount of the credit is equal to the amount of the unused deduction multiplied by three (3) divided by one hundred (100). The county auditor shall, upon request, furnish a certified statement to the person verifying the credit allowable under this section. The statement shall be presented to and retained by the bureau to support the credit.
    (c) The tax schedule for each class of recreational vehicles and truck campers is as follows:
    Year of
Manufacture    I     II     III     IV     V
1st    $15     $36     $50     $67     $91
2nd    13     31     43     59     79
3rd    12     26     35     51     67
4th    12     20     28     42     54
5th    12     15     20     34     46
6th    12     12     15     26     38
7th    12     12     12     17     29
8th    12     12     12     13     17
9th    12     12     12     12     12
10th    12     12     12     12     12
and thereafter
    Year of
Manufacture    VI     VII     VIII     IX     X
1st    $119     $148     $176     $214     $262
2nd    105     133     158     192     227
3rd    90     111     134     165     199
4th    74     92     112     140     171
5th    59     73     92     117     146
6th    45     54     71     93     120
7th    35     44     54     75     99
8th    22     29     39     58     81
9th    13     16     25     29     39
10th    12     12     12     12     12
and thereafter
    Year of
Manufacture    XI     XII     XIII     XIV     XV
1st    $314     $380     $447     $523     $618
2nd    273     330     388     454     537


3rd    238     288     336     396     468
4th    205     248     274     341     391
5th    175     212     224     291     320
6th    143     174     181     239     258
7th    118     143     144     197     204
8th    97     99     97     136     138
9th    48     48     47     66     67
10th    16     20     23     27     32
and thereafter
    Year of
Manufacture    XVI     XVII     XVIII     XIX     XX
1st    $737     $879     $1,045     $1,235     $1,425
2nd    640     763     907     1,072     1,236
3rd    558     658     782     924     1,066
4th    481     574     682     806     929
5th    410     489     581     687     793
6th    337     400     475     562     648
7th    278     317     377     445     514
8th    203     214     254     300     346
9th    99     104     123     146     168
10th    39     46     55     64     74
and thereafter
    Year of
Manufacture    XXI     XXII     XXIII
1st    $1,615     $1,805     $2,375
2nd    1,401     1,566     2,060
3rd    1,208     1,350     1,777
4th    1,053     1,177     1,549
5th    898     1,004     1,321
6th    734     821     1,080
7th    582     651     856
8th    392     439     577
9th    190     213     280
10th    84     94     123
and thereafter.
    (d) Each recreational vehicle or truck camper shall be taxed as a recreational vehicle or truck camper in its first year of manufacture throughout the calendar year in which a vehicle or camper of that make and model is first offered for sale in Indiana. However, a recreational vehicle or truck camper of a make and model first offered for sale in Indiana after August 1 of any year shall continue to be taxed as a recreational vehicle or truck camper

in its first year of manufacture until the end of the calendar year following the year in which it is first offered for sale. Thereafter, the recreational vehicle or truck camper shall be considered to have aged one (1) year as of January 1 of each year.
    Sec. 14. (a) Except as provided in this chapter, the excise tax imposed upon a recreational vehicle under this chapter is payable for each registration year by the owner in respect to a recreational vehicle required to be registered for the registration year as provided in the motor vehicle laws of Indiana. Except as provided in section 15 of this chapter, the excise tax is due on or before the regular annual registration date in each year on or before which the owner is required under the state motor vehicle registration laws to register vehicles, and the excise tax shall be paid to the bureau at the time the vehicle is registered by the owner as provided in the state motor vehicle registration laws. A vehicle subject to taxation under this chapter shall be registered by the owner as being taxable in the county of the owner's residence. The payment of the excise tax imposed by this chapter is a condition to the right to register or reregister the recreational vehicle and is in addition to all other conditions prescribed by law.
    (b) The excise tax imposed upon a truck camper under this chapter is due on or before the annual registration date in each year on or before which the owner is required under the state motor vehicle registration laws to register vehicles. The excise tax on the truck camper must be paid to the bureau. A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.
    (c) A voucher from the department of state revenue showing payment of the excise tax imposed by this chapter may be accepted by the bureau instead of a payment under subsection (a).
    Sec. 15. (a) This section applies only to a recreational vehicle.
    (b) In respect to a recreational vehicle that has been acquired, has been brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the recreational vehicle is required under the state motor vehicle registration laws to register vehicles, the tax imposed by this chapter is due and payable at the time the recreational vehicle is acquired, is brought into Indiana, or otherwise becomes subject to registration. The amount of tax to be paid by the owner for the remainder of the year shall be reduced by ten percent (10%) for each full calendar month that has elapsed since the regular annual registration date

in the year fixed by the state motor vehicle registration laws for annual registration by the owner. The tax shall be paid at the time of the registration of the recreational vehicle.
    (c) If a recreational vehicle is acquired, is brought into Indiana, or for any other reason becomes subject to registration after January 1 of any year, the owner may pay the applicable registration fee on the vehicle as provided in the motor vehicle registration laws and may pay any excise tax due on the recreational vehicle for the remainder of the annual registration year and simultaneously register the recreational vehicle and pay the applicable registration fee and the excise tax due for the next succeeding annual registration year.
    (d) Except as provided in subsection (g), a reduction in the applicable annual excise tax will not be allowed to an Indiana resident applicant upon registration of a recreational vehicle that was owned by the applicant on or before the registrant's annual registration period. A recreational vehicle owned by an Indiana resident applicant that was located in and registered for use in another state during the same calendar year is entitled to the same reduction when registered in Indiana.
    (e) The owner of a recreational vehicle who sells the recreational vehicle in a year in which the owner has paid the tax imposed by this chapter shall receive a credit equal to the remainder of:
        (1) the tax paid for the recreational vehicle; reduced by
        (2) ten percent (10%) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other recreational vehicle purchased or subsequently registered by the owner in the same registrant's annual registration year. If the credit is not fully used and the amount of the credit remaining is at least four dollars ($4), the owner is entitled to a refund in the amount of the unused credit. The owner must pay a fee of three dollars ($3) to the bureau to cover costs of providing the refund, which may be deducted from the refund. The bureau shall issue the refund. The bureau shall transfer three dollars ($3) of the fee to the bureau of motor vehicles commission to cover the commission's costs in processing the refund. To claim the credit and refund provided by this subsection, the owner of the recreational vehicle must present to the bureau proof of sale of the recreational vehicle.
    (f) Subject to the requirements of subsection (h), the owner of a recreational vehicle that is destroyed in a year in which the owner

has paid the tax imposed by this chapter and the recreational vehicle is not replaced by a replacement vehicle for which a credit is issued under this section shall receive a refund in an amount equal to ten percent (10%) of the tax paid for each full calendar month remaining in the registrant's annual registration year after the date of destruction, but only upon presentation or return to the bureau of the following:
        (1) A request for refund on a form furnished by the bureau.
        (2) A statement of proof of destruction on an affidavit furnished by the bureau.
        (3) The license plate from the recreational vehicle.
        (4) The registration from the recreational vehicle.
However, the refund may not exceed ninety percent (90%) of the tax paid on the destroyed recreational vehicle. The amount shall be refunded by a warrant issued by the auditor of the county that received the excise tax revenue and shall be paid out of the special account created for settlement of the excise tax collections under section 13 of this chapter. For purposes of this subsection, a recreational vehicle is considered destroyed if the cost of repair of damages suffered by the recreational vehicle exceeds the recreational vehicle's fair market value.
    (g) If the name of the owner of a recreational vehicle is legally changed and the change has caused a change in the owner's annual registration date, the excise tax liability of the owner shall be adjusted as follows:
        (1) If the name change requires the owner to register sooner than the owner would have been required to register if there had been no name change, the owner shall, at the time the name change is reported, be authorized a refund from the county treasurer in the amount of the product of:
            (A) ten percent (10%) of the owner's last preceding annual excise tax liability; multiplied by
            (B) the number of full calendar months between the owner's new regular annual registration month and the next succeeding regular annual registration month that is based on the owner's former name.
        (2) If the name change requires the owner to register later than the owner would have been required to register if there had been no name change, the recreational vehicle is subject to excise tax for the period between the month in which the owner would have been required to register if there had been no name change and the new regular annual registration

month in the amount of the product of:
            (A) ten percent (10%) of the owner's excise tax liability computed as of the time the owner would have been required to register if there had been no name change; multiplied by
            (B) the number of full calendar months between the month in which the owner would have been required to register if there had been no name change and the owner's new regular annual registration month.
    (h) To claim a refund under subsection (f) for a recreational vehicle that is destroyed, the owner of the recreational vehicle must present to the bureau of motor vehicles a valid registration for the recreational vehicle within ninety (90) days of the date that it was destroyed. The bureau shall then fix the amount of the refund that the owner is entitled to receive.
    Sec. 16. (a) This section applies only to a truck camper.
    (b) In respect to a truck camper that has been acquired, has been brought into Indiana, or for any other reason becomes subject to taxation after the regular annual registration date in the year on or before which the owner of the truck camper is required under the state motor vehicle registration laws to register vehicles, the tax imposed by this chapter is due and payable at the time the truck camper is acquired, is brought into Indiana, or otherwise becomes subject to taxation under this chapter. The amount of tax to be paid by the owner for the remainder of the year shall be reduced by ten percent (10%) for each full calendar month that has elapsed since the regular annual registration date in the year fixed by the state motor vehicle registration laws for annual registration by the owner. The tax shall be paid within thirty (30) days of the date on which the truck camper is acquired, brought into Indiana, or otherwise becomes subject to taxation under this chapter.
    (c) If a truck camper is acquired, is brought into Indiana, or for any other reason becomes subject to taxation under this chapter after January 1 of any year, the owner may pay any excise tax due on the truck camper for the remainder of the annual registration year and simultaneously pay the excise tax due for the next succeeding annual registration year.
    (d) The owner of a truck camper who sells the truck camper in a year in which the owner has paid the tax imposed by this chapter shall receive a credit equal to the remainder of:
        (1) the tax paid for the truck camper; reduced by
        (2) ten percent (10%) for each full or partial calendar month

that has elapsed in the owner's annual registration year before the date of the sale.
The credit shall be applied to the tax due on any other truck camper acquired by the owner in the owner's annual registration year. If the credit is not fully used and the amount of the credit remaining is at least four dollars ($4), the owner is entitled to a refund in the amount of the unused credit. The owner must pay a fee of three dollars ($3) to the bureau to cover costs of providing the refund, which may be deducted from the refund. The bureau shall issue the refund. The bureau shall transfer three dollars ($3) of the fee to the bureau of motor vehicles commission to cover the commission's costs in processing the refund. To claim the credit and refund provided by this subsection, the owner of the truck camper must present to the bureau proof of sale of the truck camper.
    (e) Subject to the requirements of subsection (g), the owner of a truck camper that is destroyed in a year in which the owner has paid the tax imposed by this chapter and the truck camper is not replaced by a replacement camper for which a credit is issued under this section shall receive a refund in an amount equal to ten percent (10%) of the tax paid for each full calendar month remaining in the owner's annual registration year after the date of destruction, but only upon presentation or return to the bureau of the following:
        (1) A request for refund on a form furnished by the bureau.
        (2) A statement of proof of destruction on an affidavit furnished by the bureau.
However, the refund may not exceed ninety percent (90%) of the tax paid on the destroyed truck camper. The amount shall be refunded by a warrant issued by the auditor of the county that received the excise tax revenue and shall be paid out of the special account created for settlement of the excise tax collections under section 13 of this chapter. For purposes of this subsection, a truck camper is considered destroyed if the cost of repair of damages suffered by the truck camper exceeds the truck camper's fair market value.
    (f) If the name of the owner of a truck camper is legally changed and the change has caused a change in the owner's annual registration date, the excise tax liability of the owner shall be adjusted as follows:
        (1) If the name change requires the owner to register a motor vehicle sooner than the owner would have been required to

register if there had been no name change, the owner shall, at the time the name change is reported, be authorized a refund from the county treasurer in the amount of the product of:
            (A) ten percent (10%) of the owner's last preceding annual excise tax liability; multiplied by
            (B) the number of full calendar months between the owner's new regular annual registration month and the next succeeding regular annual registration month that is based on the owner's former name.
        (2) If the name change requires the owner to register a motor vehicle later than the owner would have been required to register if there had been no name change, the truck camper is subject to excise tax for the period between the month in which the owner would have been required to register if there had been no name change and the new regular annual registration month in the amount of the product of:
            (A) ten percent (10%) of the owner's excise tax liability computed as of the time the owner would have been required to register a motor vehicle if there had been no name change; multiplied by
            (B) the number of full calendar months between the month in which the owner would have been required to register a motor vehicle if there had been no name change and the owner's new regular annual registration month.
    (g) To claim a refund under subsection (e) for a truck camper that is destroyed, the owner of the truck camper must present to the bureau of motor vehicles a valid receipt for the excise tax paid under this chapter on the truck camper within ninety (90) days of the date that it was destroyed. The bureau shall then fix the amount of the refund that the owner is entitled to receive.
    Sec. 17. (a) This section applies only to a recreational vehicle.
    (b) The owner of a recreational 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 recreational vehicle for use in another state; and
        (2) the owner pays tax for use of the recreational vehicle to another state for the same period for which the tax was paid under this chapter.
    (c) The refund provided under subsection (b) is equal to:
        (1) the annual license excise tax paid for use of the recreational vehicle by the owner of the vehicle for the year;

minus
        (2) ten percent (10%) of the annual license excise tax paid for use of the recreational vehicle for each full or partial calendar month between the date the annual license excise tax was due and the date the owner registered the vehicle for use in another state.
    (d) To claim the refund provided by this section, the owner of the recreational 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 (b)(2) was paid.
    Sec. 18. (a) This section applies only to a truck camper.
    (b) The owner of a truck camper is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date:
        (1) the owner moves and registers the truck on which the truck camper is installed for use in another state;
        (2) the owner pays tax for use of the truck to another state for the same period for which the tax was paid under this chapter; and
        (3) the truck camper is located and used in the other state for the same period for which the tax was paid under this chapter.
    (c) The refund provided under subsection (b) is equal to:
        (1) the annual excise tax paid for use of the truck camper by the owner of the camper for the year; minus
        (2) ten percent (10%) of the annual excise tax paid for use of the truck camper for each full or partial calendar month between the date the annual excise tax was due and the date the owner registered the truck for use in another state.
    Sec. 19. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau or to an agent branch of the bureau that the person is entitled to the credit or refund, or both, claimed by the person.
    (b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, were properly allowed against the excise tax imposed on a recreational vehicle or truck camper owned by the person.
    (c) If the bureau determines that a credit or refund, or both, were improperly allowed for a recreational vehicle or truck camper, the person who claimed the credit or refund, or both, shall

pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by the bureau.
    Sec. 20. (a) The bureau shall include on all registration forms suitable spaces for the applicant's Social Security number or federal tax identification number, the amount of the registration fee, the amount of excise tax, the amount of credit, if any, as provided in section 13 of this chapter, and the total amount of payment due on account of the applicable registration fees and excise taxes upon the registration of the recreational vehicle. The forms must include spaces for showing the county, city or town, township, and address of the place where the owner resides.
    (b) The bureau shall list on all registration forms for recreational vehicles the amount of registration fees and taxes due. In addition, the bureau shall prepare by December 1 of each year a schedule showing the excise tax payable on each make and model of recreational vehicle or truck camper.
    Sec. 21. (a) The bureau, in the administration and collection of the annual license excise tax imposed by this chapter, may use the services and facilities of license branches operated under IC 9-16 in its administration of the state motor vehicle registration laws. The license branches may be used in the manner and to the extent the bureau considers necessary and proper to implement and effectuate the administration and collection of the excise tax imposed under this chapter. However, if the bureau uses the license branches in the collection of excise taxes, the following apply:
        (1) The excise taxes collected by each license branch, less any refunds made by the license branch, shall be deposited daily by the license branch in a separate account in a depository designated by the state board of finance. The county treasurer of the county for which the collections are due may withdraw funds from the account at least two (2) times each week. The county treasurer is responsible for the safekeeping and investment of money withdrawn by the county treasurer under this subdivision. Before the eleventh day of the month following the month in which the collections are made, the bureau of motor vehicles shall report the excise taxes collected and refunds made outside the county to the county treasurer of the county to which the collections are due and the refunds

apply. The bureau shall forward a copy of the excise tax report to the county auditor of the county.
        (2) A license branch shall each week forward a report to the county auditor of the county to whom the collections are due, showing the excise tax collected on each recreational vehicle or truck camper, each refund on a recreational vehicle or truck camper, and a copy of each registration certificate for all collections and refunds within the county.
        (3) Each license branch shall report to the bureau all excise taxes collected and refunds made under this chapter in the same manner and at the same time as registration fees are reported.
        (4) Premiums for insurance to protect the funds collected by license branches against theft shall be paid by the bureau, except that the bureau may issue blanket coverage for all branches at its discretion. At the discretion of the bureau, the bureau may:
            (A) self-insure to cover the activities of the license branches; or
            (B) rather than purchase a bond or crime insurance policy for each branch, purchase a single blanket bond or crime insurance policy endorsed to include faithful performance to cover all branches.
        (5) If the services of a license branch are used by the bureau in the collection of the excise tax imposed by this chapter, the license branch shall collect the service charge prescribed under IC 9-29 for each vehicle registered upon which an excise tax is collected by that branch.
        (6) If the excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau of motor vehicles on the first working day following the week of collection. Except as provided in subdivision (7), money collected by the department that represents interest or a penalty shall be retained by the department and used to pay its costs of enforcing this chapter.
        (7) This subdivision applies only to interest or a penalty collected by the department of state revenue from a person who:
            (A) fails to properly register a recreational vehicle as required by IC 9-18 and pay the tax due under this

chapter; and
            (B) during any time after the date by which the recreational vehicle was required to be registered under IC 9-18 displays on the vehicle a license plate issued by another state.
        The total amount collected by the department that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund for the credit of the county in which the person resides. The amount shall be reported to the bureau of motor vehicles on the first working day following the week of collection.
The bureau may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. However, if there is a vendor transaction charge or discount fee, whether billed to the bureau or charged directly to the bureau's account, the bureau shall collect from the person using the card an official fee that may not exceed the highest transaction charge or discount fee charged to the bureau by bank card or credit card vendors during the most recent collection period. The fee may be collected regardless of retail merchant agreements between the bank card and credit card vendors that may prohibit such a fee. The fee is a permitted additional charge under IC 24-4.5-3-202.
    (b) On or before April 1 of each year, the bureau shall provide to the auditor of state the amount of excise taxes collected under this chapter for each county for the preceding year.
    (c) On or before May 10 and November 10 of each year, the auditor of state shall distribute to each county one-half (1/2) of:
        (1) the amount of delinquent taxes; and
        (2) any penalty or interest described in subsection (a)(7);
that have been credited to the county under subsection (a). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 22 of this chapter.
    (d) The commissioner of insurance shall prescribe the form of the bonds or crime insurance policies required by this section.
    Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records shall be subject to

approval by the state board of accounts.
    (b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the treasurer and auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.
    (c) The county auditor shall determine the total amount of excise taxes collected for each taxing unit in the county, and the amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.
    (d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for taxes paid on truck campers furnished by the bureau of motor vehicles. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable vehicles and truck campers from the assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside.
    (e) Verifications shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor, and the assessor shall certify the information to the county auditor for the county auditor's use when it is checked and completed.
    Sec. 23. The county auditor shall, from the copies of the registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections reported by the branches and provide the county auditor adequate and accurate audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes.
    Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivision must show the estimated amounts to be

received for each fund for which a property tax is proposed to be levied.
    Sec. 25. An owner of a recreational vehicle who knowingly registers the recreational vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. An employee of the bureau or a branch manager or an employee of a license branch office who recklessly issues a registration on any recreational vehicle without collecting the excise tax required to be collected with the registration commits a Class B misdemeanor.
    Sec. 26. The registration of a recreational vehicle registered without payment of the excise tax imposed by this chapter is void, and the bureau shall take possession of the registration certificate, license plate, and other evidence of registration until the owner pays the delinquent excise taxes and an additional fee of ten dollars ($10) to compensate the bureau for performing the additional duties.
    Sec. 27. In the administration and collection of the annual license excise taxes imposed by this chapter, the bureau may contract with a collection agency to collect and receive property taxes on behalf of the county treasurer and receive and collect on behalf of the bureau the annual license excise taxes imposed by this chapter and the registration fees and charges as the bureau may direct. A collection agency shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and other requirements, including the posting of a bond, as may be established by the bureau.
    Sec. 28. (a) The excise tax imposed by this chapter is equal to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) of taxable value.
    (b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, recreational vehicles and truck campers subject to the excise tax under this chapter are considered to be taxable property within each political or municipal corporation where the owner resides.
    (c) The assessed valuation of recreational vehicles and truck campers subject to the excise tax under this chapter shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the result by three (3).
    Sec. 29. In the administration and collection of the annual license excise tax as imposed by this chapter, the bureau may coordinate and consolidate the collection of the taxes from each

taxpayer as imposed on all recreational vehicles and truck campers owned by a taxpayer following procedures the bureau considers reasonable and feasible, including the revocation of all registrations of recreational vehicles by an owner if the owner willfully fails and refuses to pay the excise tax imposed by this chapter. Upon a revocation of registration, the bureau shall notify the department of state revenue of the name and address of the taxpayer.
    Sec. 30. There is annually appropriated from the state general fund to the bureau a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that would not be incurred in the administration of the state motor vehicle registration laws shall be paid out of the state general fund. The budget agency shall approve all funds paid from the state general fund as required in this section.
        
SECTION 2. [EFFECTIVE JANUARY 1, 2004] (a) The definitions in IC 6-6-5.1 , as added by this act, apply throughout this SECTION.
    (b) IC 6-6-5.1 , as added by this act, applies to recreational vehicles registered and truck campers located in Indiana after December 31, 2003.
    (c) A recreational vehicle or a truck camper, except for a recreational vehicle or truck camper held in the inventory of vehicles and truck campers held for sale by a manufacturer, distributor, or dealer in the course of business, may not be assessed as personal property for the purpose of the assessment and levy of personal property taxes after December 31, 2003.
    (d) This subsection applies only to a recreational vehicle or truck camper that is subject to the excise tax imposed by IC 6-6-5.1 , as added by this act. A taxpayer is entitled to a credit against the ad valorem property tax imposed on a recreational vehicle or truck camper owned or possessed by the taxpayer that is first due and payable in 2004. The amount of credit equals the total amount of ad valorem property tax on the same recreational vehicles or truck campers that the taxpayer is required to pay on each installment due under IC 6-1.1-22-9 during calendar year 2004 to a taxing unit or units that have imposed the property taxes for collection in calendar year 2004 based on a March 1, 2003, assessment.
    (e) This SECTION expires January 1, 2006.

    SECTION 3. [EFFECTIVE JANUARY 1, 2004] (a) The definitions

in IC 6-6-5.1 , as added by this act, apply throughout this SECTION.
    (b) The bureau of motor vehicles shall certify to the department of local government finance the amount of excise tax collected under IC 6-6-5.1 , as added by this act, and distributed to each county auditor in calendar year 2004 that is attributable to the tax imposed on recreational vehicles and truck campers under IC 6-6-5.1 , as added by this act.

     (c) Each county auditor shall certify to the department of local government finance the amount of excise tax collected under IC 6-6-5.1 , as added by this act, and distributed to each taxing unit in the county in calendar year 2004 that is attributable to the tax imposed on recreational vehicles and truck campers under IC 6-6-5.1 , as added by this act.
     (d) This SECTION expires January 1, 2006.
    SECTION 4. [EFFECTIVE JANUARY 1, 2004] (a) For taxes due and payable in calendar year 2005, the department of local government finance shall make a one (1) time reduction in the maximum ad valorem property tax levy for each taxing unit for the removal of assessed value under IC 6-6-5.1 , as added by this act, by the amount of excise tax distributed to the unit under IC 6-6-5.1 , as added by this act. The reduction applies to all subsequent calendar years.
    (b) This SECTION expires January 1, 2006.