Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-1204
Political subdivisions; excise tax prohibited
Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:
# (1)
an excise tax on or measured by the sale, receipt, distribution, or use of gasoline;
or
# (2)
an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.
(b) The provisions of subsection (a) may not be construed as to relieve a distributor or dealer from payment of a state tax or state store license.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51;
P.L.192-2002(ss), SEC.134.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51; P.L.192-2002(ss), SEC.134.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-1102 · Repealed
- 6-6-1.1-1103 · Requests of another state for information
- 6-6-1.1-1104 · Repealed
- 6-6-1.1-1105 · Repealed
- 6-6-1.1-1106 · Repealed
- 6-6-1.1-1107 · Repealed
- 6-6-1.1-1108 · Repealed
- 6-6-1.1-1109 · Repealed
- 6-6-1.1-1110 · Gallonage totalizers; sealing; installation; evidence
- 6-6-1.1-1201 · Repealed
- 6-6-1.1-1202 · Identification markings on transportation equipment
- 6-6-1.1-1203 · Separate statement of tax rate on sales or delivery…
- 6-6-1.1-1204 · Political subdivisions; excise tax prohibited
- 6-6-1.1-1205 · Criminal proceedings; precedence
- 6-6-1.1-1206 · Suit against state to resolve tax dispute; jurisdiction;…
- 6-6-1.1-1301 · Repealed
- 6-6-1.1-1302 · Repealed
- 6-6-1.1-1303 · Repealed
- 6-6-1.1-1304 · Repealed
- 6-6-1.1-1305 · Submission of false information on invoice to support…
- 6-6-1.1-1306 · Fraudulent procurement of refund or credit; offense
- 6-6-1.1-1307 · Submission of multiple invoices for refund; offense
- 6-6-1.1-1308 · Failure to pay tax collected to administrator; offense
- 6-6-1.1-1309 · Distributor; violations; offense
- 6-6-1.1-1310 · Use of untaxed gasoline; offense