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Indiana Code — Title 6 (Taxation)

IC 6-3.5-5-6

Rescission of wheel tax and vehicle excise tax

Official textiga.in.govlast amended

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax 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 wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to rescind the annual license excise surtax.
In addition, the adopting entity may not adopt an ordinance to rescind the wheel tax 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.5. Amended by Acts 1981, P.L.88, SEC.3;
P.L.205-2013, SEC.96; P.L.218-2017, SEC.18.

Amendment history

As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.3; P.L.205-2013, SEC.96; P.L.218-2017, SEC.18.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.5-4-13 · Surtax fund; allocation; distribution; use
  2. 6-3.5-4-14 · Estimate of revenues; distribution
  3. 6-3.5-4-15 · Repealed
  4. 6-3.5-4-15.5 · Service charge
  5. 6-3.5-4-16 · Violations; offense
  6. 6-3.5-5-0.5 · Ordinance amendments; application; liability
  7. 6-3.5-5-1 · Definitions
  8. 6-3.5-5-1.1 · Local income tax council
  9. 6-3.5-5-2 · Imposition of tax; county wheel tax; rate; unpaid tax
  10. 6-3.5-5-3 · Vehicles subject to tax
  11. 6-3.5-5-4 · Exempt vehicles
  12. 6-3.5-5-5 · Registration of vehicles
  13. 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
  14. 6-3.5-5-7 · Increase or decrease of tax; rates
  15. 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
  16. 6-3.5-5-8.5 · Credit upon sale of vehicle
  17. 6-3.5-5-9 · Collection of wheel tax; service charge
  18. 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
  19. 6-3.5-5-10 · Repealed
  20. 6-3.5-5-11 · Collections; remittance; report
  21. 6-3.5-5-12 · Repealed
  22. 6-3.5-5-13 · Remittance and reporting of wheel tax by department
  23. 6-3.5-5-14 · Appropriation of money derived from wheel tax
  24. 6-3.5-5-15 · Wheel tax fund; allocation; distribution; use
  25. 6-3.5-5-16 · Estimate of revenues; distribution
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