2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 11. Municipal Wheel Tax
6-3.5-11-6. Rescission of wheel tax and vehicle excise tax

Universal Citation: IN Code § 6-3.5-11-6 (2017)
IC 6-3.5-11-6 Rescission of wheel tax and vehicle excise tax

     Sec. 6. (a) After January 1 but on or 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 wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

     (b) The fiscal body of an adopting municipality may not adopt an ordinance to rescind the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to rescind the annual license excise surtax.

As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.31.

 

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