2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 10. Municipal Motor Vehicle License Excise Surtax
6-3.5-10-4. Rescission of surtax and wheel tax

Universal Citation: IN Code § 6-3.5-10-4 (2017)
IC 6-3.5-10-4 Rescission of surtax and wheel tax

     Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a motor vehicle registered after December 31 of the year in which the ordinance is adopted.

     (b) A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25.

 

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