Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.
(2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.
(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.
(5) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).
(6) "Municipality" has the meaning set forth in IC 36-1-2-11.
(7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.
(8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.
Structure Indiana Code
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-0.5. Ordinance Amendments; Application; Liability
6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax
6-3.5-10-3. Vehicles Subject to Tax
6-3.5-10-4. Rescission of Surtax and Wheel Tax
6-3.5-10-5. Increase or Decrease of Surtax
6-3.5-10-7. Registration of Vehicle; Collection of Surtax
6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-10-9. Collections; Remittance; Report