{"data":{"id":"us-in/ic-6-6-1.1-1204","jurisdiction":"us-in","citation":"IC 6-6-1.1-1204","heading":"Political subdivisions; excise tax prohibited","body":"Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal corporation of the state may levy or collect:\n(1) an excise tax on or measured by the sale, receipt, distribution, or use of gasoline; or\n(2) an excise, privilege, or occupational tax on the business of manufacturing, selling, or distributing gasoline.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-1204","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f50932ef3aa96689a8424698b30630dabd8e0335013575f06deeff86d88609ba","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-1203","next":"us-in/ic-6-6-1.1-1205"},"notice":"GroundRules: Original legal text. Not legal advice."}