Section 6-3.5-10-4 - Rescission of surtax and wheel tax(a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle registered after December 31 of the year in which the ordinance is adopted.(b) A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.Amended by P.L. 178-2019,SEC. 16, eff. 1/1/2020.Amended by P.L. 218-2017,SEC. 25, eff. 7/1/2017.Added by P.L. 146-2016, SEC. 11, eff. 3/23/2016.