Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a surtax first.
(2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
(3) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).
(4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.
(5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.
(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.
Structure Indiana Code
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter
6-3.5-4-0.5. Ordinance Amendments; Application; Liability
6-3.5-4-1.1. Local Income Tax Council
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax
6-3.5-4-3. Vehicles Subject to Tax
6-3.5-4-4. Rescission of Surtax and Wheel Tax
6-3.5-4-5. Increase or Decrease of Surtax
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection
6-3.5-4-7.3. Surtax; Amount; Schedule
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-4-9. Collections; Remittance; Report
6-3.5-4-12. Appropriation of Money Derived From Surtax
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use