§ 6-3-5-5-8-5

The amount of the credit equals the wheel tax owed for and paid during the current registration year by the owner for the vehicle that was sold. The credit may only be applied by the owner against the wheel tax owed for a vehicle that is purchased during the same registration year.(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.As added by P.L.86-1983, SEC.1. Amended by P.L.256-2017, SEC.9.