2019 Indiana Code
Title 6. Taxation
Article 3.5. Local Taxation
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-3. Vehicles subject to tax

     Note: This version of section effective until 1-1-2020. See also following version of this section, effective 1-1-2020.

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a motor vehicle is subject to the tax if the motor vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a motor vehicle is subject to the tax if the motor vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a motor vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24.

     Note: This version of section effective 1-1-2020. See also preceding version of this section, effective until 1-1-2020.

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24; P.L.178-2019, SEC.15.