2021 Indiana Code
Title 6. Taxation
Article 3.5. Local Taxation
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-0.5. Ordinance Amendments; Application; Liability
Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.
(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.13.
