Political subdivisions; excise tax prohibited
Sec. 1204. (a) No city, town, county, township, or other
subdivision or municipal corporation of the state may levy or collect:
(1) an excise tax on or measured by the sale, receipt,
distribution, or use of gasoline; or
(2) an excise, privilege, or occupational tax on the business of
manufacturing, selling, or distributing gasoline.
(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.
Last modified: May 28, 2006