Indiana § 6-3.5-11-6 Rescission of wheel tax and vehicle excise tax

Indiana Statutes

§ 6-3.5-11-6 — Rescission of wheel tax and vehicle excise tax

Indiana § 6-3.5-11-6

Art. 3.5LOCAL TAXATION

Ch. 11Municipal Wheel Tax

This text of Indiana § 6-3.5-11-6 (Rescission of wheel tax and vehicle excise 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 § 6-3.5-11-6 (2026).

Text

(a)After January 1 but on or before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b)The fiscal body of an adopting municipality may not adopt an ordinance to rescind the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to rescind the annual license excise surtax.

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(a) After January 1 but on or before September
1 of any year, the fiscal body of an adopting municipality may, subject
to the limitations imposed by subsection (b), adopt an ordinance to
rescind the wheel tax. If a fiscal body adopts an ordinance to rescind
the wheel tax, the wheel tax does not apply to a vehicle registered after
December 31 of the year the ordinance is adopted.
(b) The fiscal body of an adopting municipality may not adopt an
ordinance to rescind the wheel tax unless the fiscal body concurrently
adopts an ordinance under IC 6-3.5-10 to rescind the annual license
excise surtax.