2021 Indiana Code
Title 6. Taxation
Article 3.5. Local Taxation
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-5. Increase or Decrease of Surtax

Universal Citation:
IN Code § 6-3.5-10-5 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

     Note: This version of section effective until 1-1-2022. See also following version of this section, effective 1-1-2022.

Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to motor vehicles registered after December 31 of the year in which the ordinance to change the amount is adopted. A new amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.26.

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