Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.
(b) An adopting entity 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 surtax.
(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 surtax.
(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.
As added by P.L.178-2019, SEC.1.
Structure Indiana Code
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter
6-3.5-4-0.5. Ordinance Amendments; Application; Liability
6-3.5-4-1.1. Local Income Tax Council
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax
6-3.5-4-3. Vehicles Subject to Tax
6-3.5-4-4. Rescission of Surtax and Wheel Tax
6-3.5-4-5. Increase or Decrease of Surtax
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection
6-3.5-4-7.3. Surtax; Amount; Schedule
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-4-9. Collections; Remittance; Report
6-3.5-4-12. Appropriation of Money Derived From Surtax
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use