Indiana Code — Title 6 (Taxation)
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.
Amendment history
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-3.5-11-2 · Imposition of tax; municipal wheel tax; rate; unpaid tax
- 6-3.5-11-3 · Vehicles subject to tax
- 6-3.5-11-4 · Exempt vehicles
- 6-3.5-11-5 · Registration of vehicles
- 6-3.5-11-6 · Rescission of wheel tax and vehicle excise tax
- 6-3.5-11-7 · Increase or decrease of tax; rates
- 6-3.5-11-8 · Adopted ordinance; letter approving transportation asset
- 6-3.5-11-9 · Credit upon sale of vehicle
- 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
- 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
- 6-3.5-11-12 · Collections; remittance; report
- 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
- 6-3.5-11-14 · Wheel tax fund; use
- 6-3.5-11-15 · Estimate of revenues
- 6-3.5-11-16 · Violations; offense
- 6-3.6-1-1 · Purpose; effective date of article; procedures for…
- 6-3.6-1-1.1 · Repealed