Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entity'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), an adopting entity shall submit all copies in a manner prescribed by the bureau of motor vehicles.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.205-2013, SEC.98; P.L.218-2017, SEC.20; P.L.178-2019, SEC.12.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use