Section 6-6-1.1-1204 - Political subdivisions; excise tax prohibited(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 Acts1979 , P.L. 79, SEC.1. Amended by Acts1980 , P.L. 51, SEC.51; P.L. 192-2002 (ss), SEC.134.