Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.
(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.19.
Structure Indiana Code
Chapter 11. Municipal Wheel Tax
6-3.5-11-0.5. Ordinance Amendments; Application; Liability
6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax
6-3.5-11-3. Vehicles Subject to Tax
6-3.5-11-5. Registration of Vehicles
6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-11-7. Increase or Decrease of Tax; Rates
6-3.5-11-9. Credit Upon Sale of Vehicle
6-3.5-11-10. Registration of Vehicle; Wheel Tax; Amount; Collection
6-3.5-11-11. Apportioned Wheel Tax for Certain Vehicles
6-3.5-11-12. Collections; Remittance; Report
6-3.5-11-14. Wheel Tax Fund; Use