Rescission of surtax and wheel tax

Official textiga.in.govlast amended 2019

Sec. 4.

# (a)

After January 1 but 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 surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle registered after December 31 of the year in which the ordinance is adopted.

# (b)

A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25; P.L.178-2019,
SEC.16.

Amendment history

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25; P.L.178-2019, SEC.16.

Source: view the official text

Nearby sections (25 sections)

6-3.5-5-11 · Collections; remittance; report
6-3.5-5-12 · Repealed
6-3.5-5-13 · Remittance and reporting of wheel tax by department
6-3.5-5-14 · Appropriation of money derived from wheel tax
6-3.5-5-15 · Wheel tax fund; allocation; distribution; use
6-3.5-5-16 · Estimate of revenues; distribution
6-3.5-5-17 · Repealed
6-3.5-5-18 · Violations; offense
6-3.5-10-0.5 · Ordinance amendments; application; liability
6-3.5-10-1 · Definitions
6-3.5-10-2 · Imposition and rate of surtax; restrictions; unpaid tax
6-3.5-10-3 · Vehicles subject to tax
6-3.5-10-4 · Rescission of surtax and wheel tax
6-3.5-10-5 · Increase or decrease of surtax
6-3.5-10-6 · Adopted ordinance; letter approving transportation asset
6-3.5-10-7 · Registration of vehicle; collection of surtax
6-3.5-10-8 · Surtax reduction; credit; adjustment; refund
6-3.5-10-8.5 · Expired
6-3.5-10-9 · Collections; remittance; report
6-3.5-10-10 · Surtax fund; use
6-3.5-10-11 · Estimate of revenues
6-3.5-10-12 · Service charge
6-3.5-10-13 · Violations; offense
6-3.5-11-0.5 · Ordinance amendments; application; liability
6-3.5-11-1 · Definitions

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