Indiana § 6-6-1.1-1204 Political subdivisions; excise tax prohibited

Indiana Statutes

§ 6-6-1.1-1204 — Political subdivisions; excise tax prohibited

Indiana § 6-6-1.1-1204

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

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Bluebook

Ind. Code § 6-6-1.1-1204 (2026).

Text

(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.

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(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.