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Current as of January 02, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-6-1.1-1204 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-1-1-1204/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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