Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax.
(2) "Branch office" means a branch office of the bureau of motor vehicles.
(3) "Bus" has the meaning set forth in IC 9-13-2-17.
(4) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).
(5) "Department" refers to the department of state revenue.
(6) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
(7) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).
(8) "Political subdivision" has the meaning set forth in IC 34-6-2-110.
(9) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(10) "School bus" has the meaning set forth in IC 9-13-2-161(a).
(11) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(12) "State agency" has the meaning set forth in IC 34-6-2-141.
(13) "Tractor" has the meaning set forth in IC 9-13-2-180.
(14) "Trailer" has the meaning set forth in IC 9-13-2-184(a).
(15) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
(16) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(17) "Wheel tax" means the tax imposed under this chapter.
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017, SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75.
Structure Indiana Code
Chapter 11. Municipal Wheel Tax
6-3.5-11-0.5. Ordinance Amendments; Application; Liability
6-3.5-11-2. Imposition of Tax; Municipal Wheel Tax; Rate; Unpaid Tax
6-3.5-11-3. Vehicles Subject to Tax
6-3.5-11-5. Registration of Vehicles
6-3.5-11-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-11-7. Increase or Decrease of Tax; Rates
6-3.5-11-9. Credit Upon Sale of Vehicle
6-3.5-11-10. Registration of Vehicle; Wheel Tax; Amount; Collection
6-3.5-11-11. Apportioned Wheel Tax for Certain Vehicles
6-3.5-11-12. Collections; Remittance; Report
6-3.5-11-14. Wheel Tax Fund; Use