Indiana Code 6-6-1.1-1204. Political subdivisions; excise tax prohibited
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Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:
(2) an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.
(1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or
Terms Used In Indiana Code 6-6-1.1-1204
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dealer: means a person, except a distributor, engaged in the business of selling gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
(b) The provisions of subsection (a) may not be construed as to relieve a distributor or dealer from payment of a state tax or state store license.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.51; P.L.192-2002(ss), SEC.134.