IC 6-3.5-4-4 — Rescission of surtax and wheel tax; notice to bureau of motor vehicles
Chapter 4. County Vehicle Excise Tax
Bills amending this section
Section text
Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If the adopting entity adopts such an ordinance, the surtax 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 surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to rescind the wheel tax. In addition, the adopting entity may not adopt an ordinance to rescind the surtax 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. (c) An adopting entity must provide the bureau of motor vehicles with an ordinance adopted under this section not later than: (1) for an ordinance adopted before May 1, 2026, not later than May 1, 2026; and (2) for an ordinance adopted after April 30, 2026, not later than September 1 of the year the ordinance is adopted.
As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1; P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4; P.L.147-2026, SEC.2.
Source: official publisher (2026 edition)