§ 10-52-2-3

10-52-2.3. Imposition of both non-ad valorem tax and motor and use fuel tax prohibited.A municipality may not impose both a municipal non-ad valorem tax as provided for in this chapter and a tax on motor fuel and on users of fuel as provided for and defined in §10-52-2.2. Source: SL 1980, ch 106, §4.