HB 1048 - Recreational Vehicle Excise Tax

• Requires campground owners to submit annual reports to county assessors by April 15 disclosing recreational vehicles on their properties as of March 1, including license plate information and registration status.

• Directs county assessors to identify unregistered recreational vehicles (those not registered in Indiana or any other state/country) by August 15 each year and report findings to county treasurers.

• Requires county treasurers to mail excise tax bills to unregistered recreational vehicle owners before September 1, with payment due to the county treasurer by October 1.

• Provides owners of unregistered recreational vehicles a refund or tax credit if they register the vehicle in another state and pay that state's tax between March 1 and December 1 of the same year.

• Modifies the excise tax collection and distribution process to include information from county assessors regarding location of unregistered recreational vehicles when determining tax allocations to taxing units.