Indiana Statutes

§ 6-3.5-10-3 — Vehicles subject to tax

Indiana § 6-3.5-10-3
JurisdictionIndiana
Art. 3.5LOCAL TAXATION
Ch. 10Municipal Vehicle Excise Tax

This text of Indiana § 6-3.5-10-3 (Vehicles subject to tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-3.5-10-3 (2026).

Text

If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year

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Legislative History

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24; P.L.178-2019, SEC.15.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-3.5-10-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.5-10-3.