2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 11. Municipal Wheel Tax
6-3.5-11-4. Exempt vehicles
Note: This version of section effective until 7-1-2017. See also following version of this section, effective 7-1-2017.
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by the state;
(2) owned by a state agency of the state;
(3) owned by a political subdivision of the state;
(4) subject to the annual license excise surtax imposed under IC 6-3.5-10;
(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;
(6) a school bus; or
(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8.
IC 6-3.5-11-4 Exempt vehicles
Note: This version of section effective 7-1-2017. See also preceding version of this section, effective until 7-1-2017.
Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:
(1) owned by the state;
(2) owned by a state agency of the state;
(3) owned by a political subdivision of the state;
(4) subject to the multiple vehicle excise tax imposed under IC 6-3.5-10;
(5) a bus owned and operated by a religious or nonprofit youth organization and used to transport persons to religious services or for the benefit of its members;
(6) a school bus; or
(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.8; P.L.256-2017, SEC.17.
