Indiana Code - Taxation - Title 6, Section 6-3.5-5-5

Registration of vehicles

Sec. 5. If a county council adopts an ordinance imposing the
wheel tax after December 31 but before July 1 of the following year,
a vehicle described in section 2(a) of this chapter is subject to the tax
if it is registered in the county after December 31 of the year in
which the ordinance is adopted. If a county council adopts an
ordinance imposing the wheel tax after June 30 but before the
following January 1, a vehicle described in section 2(a) of this
chapter is subject to the tax if it is registered in the county after
December 31 of the year following the year in which the ordinance
is adopted. However, in the first year the tax is effective, the tax does
not apply to the registration of a motor vehicle for the registration
year that commenced in the calendar year preceding the year the tax
is first effective.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983,
SEC.7; P.L.43-1994, SEC.2.

Last modified: May 28, 2006