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Indiana Code — Title 6 (Taxation)

IC 6-3.5-4-4

Rescission of surtax and wheel tax

Official textiga.in.govlast amended

Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax.
If the adopting entity adopts such an ordinance, the surtax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b) The adopting entity may not adopt an ordinance to rescind the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to rescind the wheel tax. In addition, the adopting entity may not adopt an ordinance to rescind the surtax if:

# (1)

any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or

# (2)

any bonds issued by the county under IC 8-14-9 are outstanding.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1;
P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4.

Amendment history

As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1; P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4.

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Nearby sections (25 sections)
  1. 6-3.1-45-5 · "State tax liability"
  2. 6-3.1-45-6 · "Taxpayer"
  3. 6-3.1-45-7 · Credit for qualified investment; amount of credit
  4. 6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
  5. 6-3.1-45-9 · Pass through entity without state tax liability; tax…
  6. 6-3.1-45-10 · Claiming credit; annual state tax return; required…
  7. 6-3.5-4-0.1 · Application of certain amendments to chapter
  8. 6-3.5-4-0.5 · Ordinance amendments; application; liability
  9. 6-3.5-4-1 · Definitions
  10. 6-3.5-4-1.1 · Local income tax council
  11. 6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
  12. 6-3.5-4-3 · Vehicles subject to tax
  13. 6-3.5-4-4 · Rescission of surtax and wheel tax
  14. 6-3.5-4-5 · Increase or decrease of surtax
  15. 6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
  16. 6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
  17. 6-3.5-4-7.3 · Surtax; amount; schedule
  18. 6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund
  19. 6-3.5-4-7.5 · Expired
  20. 6-3.5-4-8 · Repealed
  21. 6-3.5-4-9 · Collections; remittance; report
  22. 6-3.5-4-10 · Repealed
  23. 6-3.5-4-11 · Repealed
  24. 6-3.5-4-12 · Appropriation of money derived from surtax
  25. 6-3.5-4-13 · Surtax fund; allocation; distribution; use
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