Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the "municipal wheel tax fund".
(b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only:
(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;
(2) as a contribution to an authority established under IC 36-7-23; or
(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.
As added by P.L.146-2016, SEC.12.
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