Indiana Code — Title 6 (Taxation)
IC 6-3.5-4-0.5
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 entity 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 entity or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.1.
Amendment history
As added by P.L.178-2019, SEC.1.
Source: view the official text
Nearby sections (25 sections)
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- 6-3.1-45-5 · "State tax liability"
- 6-3.1-45-6 · "Taxpayer"
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- 6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
- 6-3.1-45-9 · Pass through entity without state tax liability; tax…
- 6-3.1-45-10 · Claiming credit; annual state tax return; required…
- 6-3.5-4-0.1 · Application of certain amendments to chapter
- 6-3.5-4-0.5 · Ordinance amendments; application; liability
- 6-3.5-4-1 · Definitions
- 6-3.5-4-1.1 · Local income tax council
- 6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
- 6-3.5-4-3 · Vehicles subject to tax
- 6-3.5-4-4 · Rescission of surtax and wheel tax
- 6-3.5-4-5 · Increase or decrease of surtax
- 6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
- 6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
- 6-3.5-4-7.3 · Surtax; amount; schedule
- 6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund
- 6-3.5-4-7.5 · Expired
- 6-3.5-4-8 · Repealed