Sec. 8. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the department of transportation approving the eligible municipality's transportation asset management plan to:
(1) the bureau of motor vehicles; and
(2) the department of state revenue;
on or before September 1 to be effective January 1 of the following calendar year.
(b) For copies required to be sent to the bureau of motor vehicles under subsection (a), the fiscal body shall submit all copies in a manner prescribed by the bureau of motor vehicles.
As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.33; P.L.178-2019, SEC.22.
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