Indiana Code Title 6. Taxation § 6-3.5-5-6

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax.  If the adopting entity adopts such an ordinance, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b) The adopting entity may not adopt an ordinance to rescind the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to rescind the annual license excise surtax.  In addition, the adopting entity may not adopt an ordinance to rescind the wheel tax if: